Looks like a cut down version of Stylebuilder from TGT http://www.tgtsoft.com/prod_sb.php
tbh this sort of application should have been made available at Vista release seeing as the default theme is ugly as hell in places and could do with a ton of improvements. Only problem now is how to make Vista Explorer not look and work like *..is there any layout, customizing program for example could allow for say putting the different explorer views onto the bar.. and not in stupid drop menu... at least having icons directly clickable for thumbs/details view would make things a bit better.. then there is all the other areas of the Vista explorer to fix..