Windows Embedded Theme for XP and 2003
Microsoft has come out with a new Windows XP and 2003 theme which can be found in Windows Embedded Standard CTP Refresh.
It is not available for download publicly, but has been extracted from the OS itself so you can download it from the link provided in the end.
You shouldn’t have any problems installing it or need any patch to make it work because it’s an official Microsoft release, digitally signed by them.
Thanks to Vishal for compiling it in an EXE file for hassle-free installation.