1.Apply the Universal Theme Patcher first (according to your Vista) 32/64-bit.
( UniversalThemePatcher-x64.exe/UniversalThemePatcher-x86.exe )
The final prompt should show that the files were patched.
2.The apply the "windows7_iconstyle.reg" file.
3. Copy and paste the folder named, "Windows 7" and the file, "Windows 7.theme" into the following folder:
4. And finally, double click the "Windows 7.theme" file and click on APPLY
And there you have it, the Windows Vista + Windows 7. Enjoy!!!