Although I have never been tempted to skin OS X's GUI in the same way I would a Windows theme, I am always on the lookout for a good desktop image.
So, say hello to a beautiful little app called Desktoptopia; yes, it's a bit of a mouthful, but it's a joy to use. It grabs stunning desktop images and puts them on your desktop - fairly simple, eh? You can set it to automatically change the image at any interval you want, or you can manually browse through the ever-growing collection, selecting your genres as you go.
It's smart enough to work with whatever resolution best suits your screen (although I know of at least one reported problems with a bigger screen). There is also a ratings function, should you wish to feed back to the site.
Oh, and it's free too.