With the impending release of Karmic Koala I thought I'd port the "Dust" theme over to my favorite window manager.
I don't know how to make actual theme files, so this is just the images for the title bars and dock tiles. Download wmakerconf and it's really easy to apply these images and adjust your color scheme to match them.
Icons are from DeviantArt, the Ubuntu orb at the top of the dock is from a package called "Circle Starts" on DeviantArt. The package also contains icons for many other Linux distros.