While there are several fine Apple Mac themes for Windows 7, this is one cool theme, Windows 7 customization & theming enthusiasts may want to check out!
The download pack includes theme files, wallpapers, fonts, explorer replacement & some mods for Windows 7 , 32-bit only.
Installing such themes are a detailed process and you must read the enclosed Read Me file for instructions on how to install it.
Best to always create a system restore point first!
Download Page @ DeviantArt: Mac 7 theme for Windows 7, 32-bit.
If you know of any more Mac themes for Windows 7, do share below in the comments section.