The downside to all the different shells for Linux is if you have one favorite desktop environment you use a lot, in my case KDE, there are not a lot of skins out there. www.kde-look.org does not have much compared to Wincustomize.com. There are some really nice skins and icons at kde-look though.

That is true about kde-look, but all it needs is a good fanbase to go off of. If they had 1/2 the people that WC has, then there would be a lot more skins for KDE, but i also ment Gnome and Gnome 2 for the skinning. (although i perfer KDE... )

But just take a look at how many people on WC have downloaded the converted Everaldo "Crystal" Icons, and used them for WindowsBlinds and even ObjectDock! the graphics MUST be good if windows users can "Borrow" them, you know?

Yes Crystal is a great icon theme. I have them both on Linux and on Windows. In my opinion, they seem to fit better in KDE than in Windows. Have you seen the Aqua Fusion icons for KDE? They are pretty well done and I believe they would be popular here if somebody decides to get permission and port them to IconPackager.

Finally, unlike Billyware, with UNIX you're not limited to the GUI that comes packaged with the OS, so the Linux people have less need to spend their time customizing the interface and can spend more time doing real work -- like creating a new game for Windows users.

You're forgetting that Linux GUIs need to be customized as well, and considering Linux, it'll probably take even longer to customize that than to customize Windows.