I made this theme about a month ago for the iPod Touch Fans forum (where my username is ‘Lenz’, they didn’t have the URL available for this site) and is based on the (PRODUCT)RED brand.
The theme contains a full SummerBoard theme with around 150 icons; a Calculator skin and also an iSolitaire theme.
Here’s the download link. An installation ReadMe is in the zip file.
Enjoy, and if you want to re-distribute, drop me a line. 
