Whatever your feelings about Windows Vista may be, you have to give credit to ‘Spec Works’ for putting together this truly impressive Vista iPhone theme. Of course since the iPhone doesn’t natively support themes or skins, you need to have a jailbroken phone with Summerboard and a few other apps to install it. (It even requires a few SSH steps.) At the moment the creator is working on an easy way to install the theme via Installer.app, but ModMyiFone.com has a pretty thorough tutorial on how to do it right now.

The theme includes over 90 Vista icons, custom boot and restore images, sliders, Vista login/logoff (lock/unlock) sound effects and has even recreated the sidebar application. You know it’s great that Apple has officially provided an SDK for the iPhone and is supporting third-party applications, but if you take a look at some of the truly impressive ‘unofficial’ software that’s available for the phone right now, they’ve got some stiff competition.