this is my first Theme for Emerald!
It's very simple and I hope you will like it.
It's based on Gommoso 1.1 http://gnome-look.org/content/show.php/Gommoso?content=75530 (I took the buttons)
This theme works best with Murreza Silver http://gnome-look.org/content/show.php/Murreza?content=93558
You should also install globalmenu http://code.google.com/p/gnome2-globalmenu/
In Nautilus, I disabled the addressbar, but this is up to you.
I set the background to a light blue (#eaeef2), the default icon-size to 150% and changed the image-size in the configurationeditor to 48px (google).
In Firefox, I installed the "Hide Menubar"-Plugin https://addons.mozilla.org/de/firefox/addon/4762
As Dock, I use Gnome Do
The Icons are a Mix of elementary (folders and action-buttons) http://www.gnome-look.org/content/show.php/elementary+Icons?content=73439
and mashup http://www.gnome-look.org/content/show.php/Mashup?content=86452(everything else)
I altered the Murreza Silver theme a little bit (made the scrollbar blue).
I added my CompizConfig, which fits well to the style.
For fonts, look at the screenshot.
RomanSerif is needed for the window-titles (to get best results) http://www.dafont.com/romanserif.font
Best wishes, Salathaendler