If you really like the way Mac OS X Lion looks on a Mac, you might be inclined to try it out on the PC, too!
Hamed Danger of DeviantArt has created a stunningly similar theme for the Windows 7 system which looks a lot like the Mac OS X Lion theme, but as mention, it's for Windows 7 systems.
He does an excellent job of making Windows look like the new Mac OS X look and the emulation he pulled off is impressive. As you can imagine, though, this Windows 7 theme does not include the actual functionality of a Mac.
Your system may require a restart after installing this theme.
Mac OS X Lion Skin for Windows 7 is licensed as Freeware for Windows (32-bit and 64-bit) operating system / platform from theme software for windows without restrictions. Mac OS X Lion Skin for Windows 7 4.0 is available to all software users as a free download (Freeware).
Compatibility with this software may vary, but will generally run fine under Microsoft Windows 8, 8.1, 7, Vista and XP on either a 32-bit or 64-bit setup. A separate x64 version may be available from Hamed Danger.