Forum Moderators: not2easy
a lot of sites (free) have ICON sets, and Mac Aqua is a popular icon set, the actual Mac ones I believe are copyright. but sites like deviantart and dryicons have free sets which are close enough to give the look and feel, from there it would be a simple case of creating background images (gradients to suit) and adding them to your theme where appropriate
Maybe if you search some of the free template sites there will be a Mac Aqua theme which you could download and use the graphics from as a starting point too