hal, flyakite is to make Windows look like OS X, not the other way around.
seasurfer, if you want to theme OS X to look like Windows, there might be something available, but after doing a Google search, it looks like most people are more interested in doing the opposite.
If you just want to know for informational purposes, then I'm sorry I couldn't be of more help. If you were actually interested in doing such a conversion, then I want to assure you that the OS X interface is far better. Kind of like trading in a nice 60" plasma HDTV for a 15" black and white CRT just because you're used to the dial knobs on the older set. ;P