Windows 7 themes are best looking compared to other themes. Because windows always keep their quality of selection. One of the example is that Australian Shores Windows 7 theme. It contains the main beaches and shores of Australian seas. The images are picked by a photographer named Anton Gorlin. His shots are very nice and also shows the beauty of Australian shores. Austalian shores windows 7 theme includes high quality pictures of blue skies, sunsets, and beaches etc. It is free theme was created by microsoft.
Important note is that this theme only works in Windows 7 home premium/Professional/Ultimate Versions.