I made this theme for my own use and thought someone would like to use it, too.
My main motivation was that I disliked those themes that made it difficult to determine what kind of document were represented by the icons. Sometimes, the icons for documents and for applications were the same, which was confusing. So I made my own document icons, placing the application icon on a blank-page-icon, to make it clear that it was a link to a document.
I really hate Windows, but those transparent folders are cool, so I took them and prepared some folder icons that fit our Linux needs.
Please, keep in mind that I made this just for fun, not professionally. I built my icon theme on the LaGaDesk theme, so you will still find many of the dark icons that are characteristic of that theme.
I think I will keep working on this theme during the summer (in the southern hemisphere), and I'll be happy to read your comments in order to make a better job.
For the moment, it's available for Ubuntu only, but I can make versions with other distribution logos if you like.