I'm not a fan of the Aero look personally, but since we're on the subject I should recommend PhotoPro 1.5 and honestly my Mac has never looked so stylish, menus are semi-transparent and has a full matching icon set.
http://interfacelift.com/themes-mac/details.php?id=164
I think that might be someone who is running Vista but has installed FlyAKite on it to make it look like mac
i dont think so...the resolution of the image is 800x500, a res that many PC monitors dont support.