It has hardly been a day when Apple released Mac OS X Lion and folks have started created Mac OS X Lion themes for Windows.DeviantArt user xpng has created a theme which allows you to port some of the OS X Lion interface on Windows 7.
To install the theme on Windows 7 you have to first apply Universal Theme Patcher, than just select the theme from the Theme folder which you want to install. You can download the theme from here
Here is how the theme looks on Windows 7-
