A taste of an ICS-ish theme I'm working on right now, for 160 dpi portrait only. It started out with the DSC 1.5 framework and picked up speed. 2 days later, I found only 2 bugs and have this to show for:
The notification widgets app is not themed yet, I plan to do so tomorrow maybe. I would have liked to make absolutely all popup windows white, like the LG ICS skin, but with regular dark menus, but I just can't do it without having instances of white text on white popups in some apps. Maybe there's a way, but I'm a noob when it comes to theming, so I can't do it right now, but I'll be working on it.
I've done the XML editing starting from the DSC framework, and some of the important PNGs, while the rest are a mixture of DSC, various MIUI and CM ROMs from other phones, Google ICS PNGs and, of course, UOT Kitchen. Once I make sure I have no problems with permissions, and if there's any interest for it, I'll consider releasing the theme.
I increased the density to 200. It makes everything nice on such a large screen. The stock was pretty but didn't take full advantage of the real estate.