You may download the Royale and Royale Noir Theme from here: http://en.community.dell.com/support-forums/software-os/m/microsoft_os/20440288.aspx or http://sdrv.ms/11d0oN0
Download the zip file. Save it to your desktop, right click it and select Extract all.
Next go to start and click run (or press [Windows] and[ r]) type C:\Windows\Resources\Themes into the run box as shown
Press enter, this will open up this folder. Open the folder you extracted earlier. From this folder copy the folder Royale, the folder Noir, the Royale file and the Noir file to the Themes folder.
Close all folders and delete any of the files remaining on the desktop. Right click a blank space on the desktop and select properties.
Then go to the themes tab and change Windows and Buttons to Royale. Change the Colour Scheme to Royale or Royale Noir and select apply.
To get this:
or this respectively:
Of course here you may select desktop and change the background
Select you picture within My Pictures for example and then select apply.
Dell Desktop Backgrounds may be obtained from Bay-Wolfs Website.
The Royale and Royale Noir theme were originally taken from here and there is some additional information on the theme. I have just made the setup slightly easier.