This is the nicest window decoration I've ever seen - even if it's Emerald :\
I can't get over how well executed this theme is. I haven't seen any GTK themes blend so perfectly with their according window decorations - except for a few of the dozens of themes that are blatantly heavily inspired by Mac OS X, most notably Elementary. I think OS X looks great, but there are way too many GTK/Metacity/Emerald themes that try too hard to look like it. Many Windows themes are the same way, too!
That's why I like to see themes like this one - themes that aren't obviously derived from something that's quickly become cliche.
That's why I was so excited for the Ubuntu rebrand back in 10.04 - I don't use Ubuntu and don't intend to, but whether I like it or not it is becoming *the* distro that laypeople associate with the term "GNU/Linux." Many, many people are quick to judge an OS based on its appearance, and I think it's a good thing Ubuntu doesn't just look like a Windows 2000 clone. It communicates that GNU/Linux is not intended to look or function as a Windows replacement - many people, including me, have stopped using Windows altogether after falling in love with GNU/Linux, but this phenomenon has been, for the most part, a side effect of it being technically superior
Whoo, unexpected rant there.
tl;dr - GNU/Linux needs more unique themes like this one [link]