Umm....it should tell you with with a Readme file, usually you copy it to C:\WINDOWS\Resources\Themes. You might also need a patched uxtheme.dll, Style-XP, or UXTheme Multi-Patcher. I just used the default theme provided by Style-XP.
I used the Windows Classic theme on my dreadful XP machine for the last couple of weeks for the slight, slight performance improvement , but suddenly this partcular theme caught my eye, and convinced me to give it a try:
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