Open Windows Explorer and paste the following address:
%WinDir%\Globalization\MCT
Note that the folder MCT is hidden (system attributes) by default.Under the MCT folder, the following folders (MCT-AU, MCT-CA, MCT-GB, MCT-US, MCT-ZA) exist:
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These folders include themes for Australia, Canada, UK, US and South Africa. Under each folder there will be four folders, including a Theme folder. Open the Theme folder and double-click the .theme file to apply it.
The Globalization theme gets added to the Windows Themes list in the Personalize applet.