I think he's talking about a basic theme.. not one with all these 'personal' ideas and additions or childish colors. I modified a Vista msstyle a while back ago just to display corners rather than round edges and completely removed that annoying blue glow.
In my opinion, the best msstyle out there... it's basic, no clutter and inline with the default msstyle, just fixed it like it should look However, the Windows 7 msstyle I have is still a work in progress... but I no longer have the time to fix it, maybe someone here would be generous enough to port the vista version over to W7.
http://vistastylebuilder.com/forum/index.php?topic=713.0