Misleader.org

Windows XP Boot and Logon Screens
Collection of logon screens, wallpapers and logos for Windows XP.
stacey.kicks-ass.org/

Windows Icons
Professional icons based on the Windows XP icon style.
www.windows-icons.com/

Windows XP Skins
A collection of Windows XP Skins (Visual Styles).
winxp.rb-338.com/

FolderIcon XP
Icon changer, select one of 129 specially designed XP-style icons, colored, numbered folders or use any external icon. Extendable set of 262 specially chosen system icons is installed. [Shareware]
meaningdata.com/

Caty's Desktop Themes
Theme creations including Winnie the Pooh, Hello Kitty, Mickey Mouse, Looney Toons, and Spiderman. Various wallpaper and hotbar skins available also.
caty.surfhoo.com/

IconPharm
Royalty-free icons for commercial software manufacturers.
www.iconpharm.com/

Active Desktop Themes by Bryan and George
Free themes for download mainly consisting of cartoons. All require Win98, plus! for 98, Macromedia flash4 player, and Quicktime 4.
www.angelfire.com/

GroovyThemes
Collection of themes, graphics and wallpapers.
www.groovythemes.com/

Bfarber.com
Collection of login screens and visual styles for Windows XP, as well as wallpapers and small freeware applications.
www.bfarber.com/

Iconica
Offer custom Windows XP icons created for software or web developers, stock icons, toolbars strips, logos, graphic design and illustration.
www.marvilla.us/