This is a My Little Pony: Friendship is Magic Windows 7 Theme that I made awhile ago. This is the first time you can download it! The link is on Instructables.com and this is the link: http://www.instructables.com/id/My-Little-Pony-Friendship-is-Magic-Windows-7-Them/
5/13/13 Edit: Version 1.1 available for download now! Check it out!
I hope you like it!