I am not into theme-making, so if someone has experience with QT/kWin themes and/or Gnome's Metacity themes (Metacity theme prefered btw), please step up and create the theme under the OSS license of your choice.
We can't offer money at this point, but we do have two brand new books to send over. The first developer who creates an exact theme as in the mockup, would be able to choose between "Learning Red Hat Linux" (2nd Edition) and "C# in a Nutshell", both graciously sent by O'Reilly.
UPDATE: Filip Van Raemdonck (aka Mechanix) is the winner, he will be receiving his C# book soon! Download the latest version of the finished theme for Gnome and Metacity! There are 3 outstanding issues with the theme, but they won't be fixed, as the Metacity engine doesn't seem to support these features. See this comment for more info and a screenshot.