Pros:
This is a Theme based on a child's picture of cows. It comes with two funny cows on a 1280x950 JPG wallpaper along with some very cute little cow pattern icons and cursors resembling well-known images from computer a company. (Many of you should be able to guess that one.) The sounds are basically just what you would expect with a moo moo here and a moo moo there. Here a moo, there a moo, everywhere a moo moo. Oh... wait a second. Somebody stop me. I'm having too much fun with this one.

Cons:
Most of the cursors are the standard 3D type and a number of parts are straight from other sources. The wallpaper is nice but it also shows a few scan marks here and there. Converting it to a bitmap is the best fix.

Overall:
Now, if I can only figure out how to milk these cows, my financial worries will be a thing of the past.