my initial complaints about modifying those files and my suggestion to use a theme were ignored - so i came to the point to do it myself.
all i did was adding honeycomb icons for the soft buttons to the already existing honeybread v4 theme. as soon as there is a new honeybread theme, i hope it features the new buttons - at least i asked for that on the honeybread issue tracker.
get the modified theme here - it will show up with no preview by the name @string/theme_name in front of all your themes - i cannot help that bad behavior by now:
Honeybread-Alpha-V4-Tablet-Tweaked.apk md5sum: d70fb679d7b9d31a0006ed532156dfc7
Honeybread-Alpha-V4-Tablet-Tweaked.apk additional mirror
if you wanna further modify the theme, i also uploaded the decompiled honeybread, including my changes and apktool.
honeybread-apktool-source.zip md5sum: 3a44d0f641ed3bb6987ae18c5befd542
honeybread-apktool-source.zip additional mirror
credits: i took the icons from the mod here
and of course to the great honeybread theme itself
screenshot (thanks to painter_)