I don't need an icon to tell me what window I just opened.
Its basically a preference option, I skin them all, 99% of the time because I feel obligated to and I believe it does look better, Also a way to distinguish oneself via creativity, having said that, doesn't bother me at all if someone else doesn't.
One thing tho Mike \ SD.. I have noticed on some of your skins that the large 'spacial' shell images in XP are not showing. This is because you apparently are skinning XP last and the explorer background image in Vista.. is being used in XP. When this happens, your XP shell images are not showing to the XP user. This is a shame as you did take the time to make them. I'm sure you probably weren't aware so I thought I'd point it out.
The explorer Bg's can be removed in the XP version to remedy the issue.
Btw, anyone with SKS can do this easily for themselves if they would prefer to see the special folder shell images as opposed to pinstripes.
The skin itself is very clean, very usable, as usual. I'll be holding onto this one. and to WC for getting the ball rolling on teh sub. skins.