This theme is a modification of the following theme by PixelOCDGuy: https://www.box-look.org/p/1648821
The icons were sourced from the Chicago95 theme: https://github.com/grassmunk/Chicago95
Tux start button from screenshots of FVWM95.

This theme aims to replicate the look of the default theme in Windows 95 as closely as possible, though a perfect imitation is not possible due to the limitations of IceWM.

The extras folder contains suggested preferences for optimal functioning, as well as an optional alternate Start button with Tux.

The theme will fall back onto the default font on your system because it's configured to use a modified version of Tahoma, which cannot be distributed due to copyright. You can set a different font by editing the default.theme file.
Simple instructions for making the Tahoma modification can be found in the extras folder (font instructions.txt). For your convenience, the instructions are also written out below:

1. Acquire a copy of the Tahoma font (regular and bold) from a Windows installation. It can be found in C:\WINDOWS\Fonts (filenames tahoma.ttf and tahomabd.ttf). You can also use MS Sans Serif, which is the font that was actually used in Windows 95.

2. Open tahoma.ttf in FontForge and press Ctrl+Shift+B to open the bitmap strikes dialog.

3. Select "Win" and type 8 under "Point sizes on a 96 dpi screen" and then press OK. Make sure "Create Rasterized Strikes" is checked.

4. Press Ctrl+Shift+F to open the Font Info menu.

5. In order to not overlap with existing fonts, the name should be changed to something unique. For the sake of simplicity, I suggest setting the same names I did as that's how the theme is configured:
Fontname: Tahoma8ptRegular
Family name: Tahoma8pt
Name for humans: Tahoma 8pt Regular
Weight: Regular

6. Press OK. A dialog box will open asking to change the UniqueID or XUID. Press "Change".

7. Export the font by pressing Ctrl+Shift+G. Make sure the options "No Outline Font" and "(faked) MS bitmap only" are selected under the file name, then press "Generate". You may now close FontForge without saving.

8. Repeat the same procedure for tahomabd.ttf, using the following values in the Font Info menu:
Fontname: Tahoma8ptBold
Family name: Tahoma8pt
Name for humans: Tahoma 8pt Bold
Weight: Bold

9. Place the exported .ttf files in $HOME/.fonts or /usr/share/fonts

Keep in mind, if you intend to use a different font, you must update the default.theme file for it to take effect.

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ISSUES WITH THE THEME
- The start button doesn't have a separate pressed-down state due to IceWM's limitations
- Menu borders are the same color as the selected item, which makes them look slightly off. This is because to theme's "Look" parameter is set to flat to allow for more accurate taskbar buttons.

If you notice any additional issues, or have suggestions on how to solve existing ones, please let me know