Pros:
I don't have to think about what to drink. The words "Got MILK?" on a 2048x1366 pixel JPG wallpaper image certainly instigate an answer to that question. The cute little icons and animated cursors are somewhat simple but very effective... and might even cause a trip to the kitchen. There's even a cute little 'Cows.scr' screen saver too!

Cons:
BE CAREFUL! The readme.txt file states to extract the zip to 'C:\' but the proper directories are not contained within this one so it should be extracted to 'C:\Program Files\Plus!\Themes\Got Milk', unless you want a mess. Once installed, there is only one assigned sound file to work with and it's the "C:\WINDOWS\media\The Microsoft Sound.wav". There probably aren't many people who are going to be using this huge wallpaper size either. A number of cursors are the standard 3D type.

Overall:
It needs more sound and proper installation instructions.