Vher528 from deviantart designed this new visual style for Windows XP and Windows Vista. It is an updated version of Windows 7 V2 visual style.
CoverSutraXP is a beautiful and dark visual style for Windows XP users. The author of this visual style is vladimir0523.
WindowBlinds is a one-of-a-kind utility that allows Windows users to completely change the look and feel of the Windows interface by applying a new skin. A WindowBlinds skin can make Windows look like an alternative operating system, like their favorite sports or car brand, or something completely new.
Here is a beautiful SevenVG R2 theme for Windows XP users by Vishal Gupta. This theme will give a look of Windows 7 to Windows XP OS. SevenVG R2 is an update over previous SevenVG Refresh theme.