I've almost completed the new theme for Zikula Plus. I started out with the SeaBreeze theme, but there's not much left of the ol' SeaBreeze now.
And don't get me started about not using tables because they're uncool. I wanted to create a theme that used static sized left and right columns and a fluid center column AND have it work in IE and Firefox. It's mostly done now, but what a serious bitch.