For everyone who prefer classic Windows theme, this is the closest to the original theme.
Just move it to C:\Windows\Resources\Ease of Access Themes folder and use it.
Of course, You can use this theme file on both 32-bit and 64-bit versions of Windows 8.
Applying the Classic theme will change the Start screen background and tile color to classic view as well.
NEW: theme is compatible with Windows Technical Preview as well!