Pros:
Theme parts include a centered 800x600 JPG wallpaper image, 4 desktop icons, 13 cursors, and 14 sound files.

Cons:
The wallpaper looks like it's been run over by a MAC truck with multiple JPG compression scars and blurry graphics. It's also shadowed on one side and looks terrible at any other display size than 800x600. Actually, it looks terrible at... oh, you get the point. And if you can withstand the poor graphics, you'll still have to deal with the sound files. Noisy and abrupt sound cutting will force you to turn your speakers completely off. There's no need to mention the lack of extra parts at this point but there is a need to mention the addition of extra DLL files for no apparent reason. This is another file type that should NOT be included in any theme distribution. It's too dangerous for compatibility reasons.

Overall:
Let's see here, if we turn the speakers off to avoid the poor sound quality and turn the monitor off to avoid the poor graphics, uh..., we might as well turn off the computer. No wait! Ah..., the good old recycle bin. Hello!