Well it took 2 hours from me reading mAULed's Thread and to get it edited by my friend (Zeion192), but the theme was a success so it's time to share with MPGH!
Virus Scans: VirusTotal Jotti
Virscan had problem's but these two Vscans should be enough!
Screenshot:
Instructions:
Prepare a storage media such as a Memory Stick Duo or a USB device.
Use a PC to create a folder named “PS3″ (without the quotes) on the storage media and create a subfolder named “THEME” (must be all uppercase, again, without the quotes) within that folder.
Copy the theme you downloaded (.p3t) to the “THEME” subfolder on the storage media.
Insert the storage media in the PS3 system.
In the XMB (Xross Media Bar), go to (Settings) > (Theme Settings) > [Theme], and then select [Install].
Select the theme that was saved on the storage media. Note: The theme name may be different than the actual theme.
After installation has been completed, go to (Settings) > (Theme Settings) > [Theme] again, and then select the theme