But what is a great theme without great walls and icons to go along with it? Thankfully there are talented people out there willing to meet the need. Mortem Tuam has done an excellent job creating wallpapers for many different ROMs and themes. His work is awesome and he even takes requests. Can't beat that. Many of the members on the XDA forums are sporting custom signature images created by him. His XDA thread can be found here and his website is here.
Here is my phone with one of his wall papers and his simplyblue icons.
Mortem Tuam also has icons for orange, blue, green, and black/gray themes and wallpapers of all kinds. Check'em all out at his site.