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Probably one of the most common sets of themes are for WindowBlinds, by Object desktop. It's not paticularly inexpensive, but there are a lot of skins available on community websites made by hobbyists, for free download. They also have their own "Skin Studio" for creating your own.
In general, I don't think that themes and skins can be harmful to your computer. They could become a little glitchy on less-powerful systems, as they tend to be 'resource-intensive'.
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