All we know that the newer version of Windows is coming on 2012 and is named Windows 8. One of its feature is that the themes are Metro Style and Clean!
Here is a Windows 8 Metro Style theme named Zetro and it was created by pisadeviant @DA.
You can download this theme from the following link:
Download Zetro Theme For Windows 7 (6.1MB)
For installation instructions, visit the following page: