Pros:
Here's a multi-theme pack based on the Sea Lion. There are 4 different themes to reference 4 different 800x600 JPG wallpaper images. Each theme shares the same 5 desktop icons, 14 cursors, 4 PCM sound files, a set of system logo screens, and a Sea Lion slide show screen saver.

Cons:
Most of the cursors are the standard 3D type, there are no web view images, and there aren't enough sound files to go with standard sound associations.

Overall:
More parts would only make it better but it's a very nice package even as it is.