Don't have a Mac but would love to make Windows look like OS X? If so, this Mac OS X Lion Skin Pack for Windows 7 is the perfect solution.
Mac OS X Lion Skin Pack does an excellent job of emulating the look of Lion OS X. This includes windows, folders, Trash can and even the Dock. Of course, it doesn't include the functionality of Lion - you can't use Spaces for example or such things as Finder and Spotlight but the overall look is quite impressive.
If you want to give Windows an OS X makeover, then Mac OS X Lion Skin Pack will impress your friends.