The iOS 7 theme for Windows 8 (and 7) is intended to emulate the look of Apple's mobile operating system, but because of the nature of Windows being a desktop-like environment (despite the recent touch-based support), it arguably appears more similar to OS X. Not that this is a bad thing though. The folks behind this skin seem to have found a nice balance between the two, and considering how Apple is also in the process of amalgamating its two key ecosystems, the crossover doesn't come as much of a surprise.
You can now download iOS 7 beta theme called jbOS7 which brings the iOS 7 beta experience to Android devices. Downloadable files with installation instructions can be found right after the break.
It may be controversial, but iOS 7 does have a large number of fans, and if you are one of those, but don't have access to a developer account, then the next best thing would be applying a WinterBoard theme to bring the look and feel of the iOS 7 beta icons to iOS 6 - well, to the home screen, at least.