Something for all the WindowMaker fans out there (all 12 of you :P).
This theme is actually almost 2 years old now, but I only just got around to posting it. I think it's still pretty easy on the eyes, but I've been working on some others that I'll hopefully post soon. WMaker is still my favorite window manager, but it is in dire need of some love in the themes department.
To make this look like the screenshot, you'll probably want the Ubuntu title font installed, and it looks best with a gtk/Qt theme with colors close to the default Polyester theme for KDE3. See the included .lsm file for further details.
Update: I should mention that all artwork (apart from the wallpaper) was made in
GIMP and put together with wmakerconf. The wallpaper is by paninaro at
opendesktop.org, and is released under the Artistic 2.0 License. I just picked a
generic wallpaper since I suspect most people will just change it anyway. A more appropriate one can be found by Googling for "icestorm9bm". I would rather have used it, but I couldn't find license or copyright info.