A very clean theme by Maarten16 and Ecko666.
This theme has everything;
A full UI, most stock apps skinned, auto-create icons,etc,etc.
This is the version which uses SpringJumps, but there's also a Non-SpringJumps version available.
For support please visit one of these threads:
http://tinyurl.com/OpaqueMMi/
http://tinyurl.com/OpaqueBasement/
http://tinyurl.com/OpaqueMacCiti/

This theme has support for the iPhone 4/iPod 4th gen's retina display, but also for the older iDevices running iOS4.x.x (except for iPad)

PSDs are included in this download. And that whole package together only costs $2,-