Please Note: This is not a theme but rather all the icons included in my Folders2 icon set, including all variations. You can download them individually from the link below.

Icon Pack Directions
1. Click on the link above titled Folders2.zip
2. One of two things will happen: either a window will pop up asking you to select which application to open the zip file in, or a page titled Access Denied will appear. If the latter, click on the only link on this page, that should pop up the "Open With" window.
3. Extract the files onto your computer using a program like PeaZip.
4. Enjoy!

Part of the Folders2 set, you can find more here.