UPDATED : 28 March 2012
Before you apply it you will need universal theme patcher x32 or x64 as per your architecture.link: [link]
extract it wherever you want.
copy files in theme folder and paste it into C:\Windows\Resources\Themes
"MAKE SURE TO BACKUP YOUR ORIGINAL DLL FILE OR JUST RENAME IT WITH A DIFFERENT EXTENTION AND THEN IN FUTURE YOU CAN RESTORE THEM BY RENAMING IT AGAIN TO THE ORIGINAL EXTENSION"
To replace bitmaps in dll's you will need resource hacker link : [link]
you may need to take ownership apply the registry file included in the download then take ownership by right clicking on that dll and select take ownership option
replace the bitmaps image in the dll's using the resource hacker
dll's location is C:\Windows\system32 <then locate the appropriate dll>