"Icy Twilight" iPhone/iPod Touch winterboard theme.  This is a theme from the Cydia store (and one of the best).  As far as I know, I'm the first person to upload this.  This is the entire theme, untouched, pulled from my iphone after I purchased it.  Personally tested on 3.1.2 firmware.  

To be as clear as possible, you need a JAILBROKEN iphone/ipod to use this.  You also need to have the winterboard application installed.  

In order to manually install this you'll need to SSH into your iphone's themes folder (/Library/Themes), and then copy the .theme file from this torrent into it.  Personally I used cyberduck to do this, but you're welcome to use whatever SSH application you're most comfortable with.  

To get the theme to look exactly as it does in the screenshot you will also need to install a number of other applications, such as iBlank, Five Column Springboard, BlankNull, etc.  Full instructions and screenshots can be found at the link posted below.  

I don't plan on providing installation assistance with this, so good luck!  Pretty much everything you need to know can be found in the link.  

 
http://www.macciti.com/forum/iphone-releases/978-icy-twilight-i-c.html