The Peter Pan 2003 Windows XP Theme
For Style XP

This is what the Theme looks like:
(Click little pic for a full-size view)
Screen Shot of the Theme
To get this theme, click HERE for the ZIP file, then extract it to your Themes folder.
Of course, to even use the Theme, you need Style XP.
(Minor note: The theme looks best when your Takbar is two lines tall, like mine.)

And, here's a shot just of the Bakground by itself:
(Click the links below the pic for various sizes for your own use)
Pan Background