Here is another nicely created Windows 7 theme named Daydream ; it is created by SolMiler. Here is preview of Daydream:
The artist has deleted the theme erroneously. So, it is no longer available. But, the good news is, he has developed another nice Windows 7 theme named Glass Onion, which looks almost like day dream. You can have a preview of that theme and download it as well.

