OK...I found this theme. It's an old one...what you need to do is open up your step.rc and make sure everything points to where it's supposed to...like all your modules are supposed to be in C:\Litestep\modules\ for this theme.

Also, in the 3rd and 4th paragraphs make sure all those shortcuts are pointing to where your programs are actually located...for example:

MSN "C:\Program Files\MSN\MSNCoreFiles\msn6.exe"
Email "C:\Program Files\Outlook Express\msimn.exe"

(Those are where mine are located...yours may be in different places)