A very quickly done theme to match GAIA. I've decided to match the smooth, well anti-aliased and borderless style of the theme itself--so if you don't like borderless window decorations then this theme is probably not for you.
I recommend using a somewhat dark background with this theme and GAIA for the best effect.
As a side note, I'm using a very lightly modified version of GAIA where I've removed the top, horizontal line on the menu bar pixmap. It bugs me because it causes a discontinuity between the title bar on inactive windows and the menu bar. If it bugs you as much as it bothered me, then I recommend modifying this pixmap.