This is my favorite desktop theme ive done so far. It features Lady Subaru from .hack//SIGN in the background. It has Superkaramba and good o' Eterm running the the background there. As you can see it is a transparent panel with a nice .hack icon for the K menu. This is running on KDE 3.2 w/ Mandrake 10.1 Official.
If your wondering how i did any of it, give me a shout, ill be glad to help..