Note: the host (Megaupload) has gone off line. If you have a copy of this theme, please post a link in the comments.
This is just a custom mixture of Crashbit icons from various versions with slight color modifications. All credit goes to the original artists.
TO CHANGE THE FOLDER COLOR:
You need to replace ~/.icons/Crashbit-custom-orange/128x128/places/folder.png with another 128x128 png file. The replacement file must also be called folder.png . There are some examples available in the "extras" folder.
TO CHANGE THE 'FOOT' ICON:
You need to replace ~/.icons/Crashbit-custom-orange/128x128/places/start-here.png with another 128x128 png file. The replacement file must also be called start-here.png .