I perfected this theme by a lot of browsing, I have also used Rainmeter in my current desktop but this will just focus on the theme.
I hope this guide is understandable, thanks.
DISCLAIMER: I hold no responsibility for your actions when you follow this guide.
Download and install the Universal Theme Patcher (<< Link) and patch all three theme files.
Download and extract the contents of the Soft 7 Windows 7 Theme (<< Link).
Go to the folder and navigate to: Soft7 1.8 >> Soft7 - DON'T COPY ME
There will be 3 files, copy the soft7.theme and soft7 folder and paste them into C:\Windows\Resources\Themes
Then double click the soft7.theme file where you pasted it.
Your theme has changed.
Get the wallpaper (<< Link)
Download the Small Steel Orb and follow the instructions on how to make it work (Warning this is quite tricky if you've never done this before)
After you've changed the start button icon, right click the task bar and go to properties.
Check the option "use small icons" on the Taskbar Tab
You will need Stardocks Icon Packager for the icons. This is what I used unless you know any other icon packager program that will open the icon package.
Download and import the icons , install only the black icon package
Use the white icons here
Your icons should now be changed, in order to have the icons for the task manager icons, right click the pinned item and go to the program and right click it and go to properties. There should be a button saying change icon. Navigate to the icon that matches the program and choose that. Do this for everything.
Work more on folders, like pictures and music etc. with the icons
Step 10 (Optional)
To get a glassy cmd, download and run the Glass CMD.exe program and then run cmd and you will have a glassy cmd
After all this, reboot and enjoy your new themed up windows 7.
This was only brief and I can't go indepth but there it is.