A I R iPad is a very clean and sharp theme that has a nice blue UI. Everything is themed except the SBsettings but considering this theme is FREE, I don't mind it. Get the Wallpaper and the background for FolderEnhancer here: http://modmyi.com/forums/ipad-new-sk...-released.html. Included with the file are instructions. This is probably the best FREE iPad theme I've used. The icons are very nice and the loading screens look amazing. The theme is created by Priezti and can be found in Cydia.
Here are some screenshots of A I R iPad: