My mother recently purchased a new Dell desktop, and well, the OEM theme they ship it with just looks GREAT… see below!
Sure you might argue that their theme is only a background wallpaper, but I wanted to extract the theme entirely rather than just give you a wallpaper.
So really all you need to do is download and extract the theme below to:
%USERPROFILE%AppDataLocalMicrosoftWindowsThemes
You can access this folder by putting it into your location bar, like this, then press enter.

Then right click your desktop, and go to “Personalize” and choose your new Dell theme! It’s that simple.
Here’s the download link:
Dell_OEM_Windows_7_Theme.zip
Enjoy!