Pros:
A creative look at the human skull in the form of 3D models made from glass. There are sounds "straight from the heart" and high quality JPG wallpaper images for 1024x768 or 800x600 display sizes. New cursors, desktop icons and system logo screens are all included.

Cons:
Apparently, this theme is designed for Windows 2000 or Windows 95 but the web view images are included redundantly for Windows 2000 and do not load for Windows 98 users. The Windows 2000 themes are also hard coded which will probably result in load errors for some Windows 2000 users, especially for those running different language versions of Windows.

Overall:
A few code tweaks will make this one better.