This is the best I have seen yet of many attempts to recreate the comfortable feel of XP and I think it is the first for GTK3. Keep up the good work. (I am running on Ubuntu 13.10 with Cinnamon and I use the Luna-Evo Window border with the Wine Blue Remix icons as these match with Wine better). A few comments please:-
1) On menu drop downs, for example on Gedit, the word at the top appears to be an invisible white on white.
2) Is it possible to get the vertical scrollbars on Cinnamon and GTK3 the same color & width and texture as on XP?
3) On the cinnamon taskbar the currently selected window should have the button in a darker blue to be authentic. You have a lighter blue.
4) On Cinnamon the original XP has a pale blue right panel, I think yours is gray. Also I am not sure if the original highlighting was white letters on gray background but I cannot find a screenshot to prove this.
5) When you click on Cinnamon applets the pop up box has the blue bands on it and the calendar that pops up from the clock has very faint text.

I hope this comes over as as constructive, I repeat it is the best I have seen yet.

It's cool! Not for all Wm, but nevertheless.
For PekWM XP-like-theme exists
Openbox - there everything is clear
Fluxbox still.
I drew Win7-PekWM.
At present I use your GTK2/3 theme

it is a recolored theme yes

hhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhh

IMHO, looks bad. If you are going to imitate XP at least make it look good. This is just one of your 'recolored' themes and presents nothing new. Sorry, voted down.

Hey twodogs. Does this http://gnome-look.org/content/show.php?content=162905 look good enough to you?!

btw. nice theme, Brahimsalem :)