Here I’ve compiled a list of 8 Windows 7 based Most beautiful themes for Vista:
1. Windows 7 Build 7100 with Superbar:
Download Windows 7 Build 7100 with Superbar
More Info About this Release
2. Windows 7 Build 7100 Normal Taskbar:
Download Windows 7 Build 7100 Normal Taskbar
More Info About this Release
3. Windows 7 Extra Vista
Download Windows 7 Extra Vista Theme
More Info About this Release
4. Windows 7 Normal Extra Vista
Download Windows 7 theme with Normal Taskbar for Vista
More Info about this Release
5. Windows 8 7282 RC Theme
Download Windows 8 7282 RC theme for Vista
More Info About this Release
See whole list here: Tweaking Windows | 8 Windows 7 Theme for Vista