In this post, ill be showing you How to get Windows 95 on Android
It's not a theme or lwp, its a Complete Os.... Though it runs like a standalone app
here is a screenshot
-Download the required file Here
-Extract the .Zip file
-You will get two files, 'SDLapp.apk' and 'SDL' Folder
-Now, put the 'SDLapp.apk' and the 'SDL' Folder in your SD card ( Not in any sub-directory )
-Extract the SDLapp.apk and launch it
now windows will boot
Do this on a High-end ARM7 device to get better speed