I am working on a new Kde4 theme for gnome.. I will release a complete theme including Icons, Gtk-theme etc. soon when ever I am done.. but till then, here is my Panel theme..
You must set your Panel size to 46 Pixel and drag and drop this Panel Image to your Panel.. If you are using a theme that comes with its own Panel then to use this one you have to comment out the panel.rc file in your gtkrc file..
Have fun.. and feel free to use this file..