This is a really simple modification of:
http://www.gnome-look.org/content/show.php?content=39873

Which is itself based on:
http://www.aqua-soft.org/board/showthread.php?t=31157&highlight=intelmac
http://www.gnome-look.org/content/show.php?content=32367

I changed the background to:
http://art.gnome.org/backgrounds/abstract/1638

And the Tux to the "original" one, coming from:
http://inkscape.org/doc/examples/tux.svg

This work is somewhat similar to:
http://www.gnome-look.org/content/show.php?content=43983

But is a bit different. It's all about choice.

If you wonder, the font of "ordipapa" in the screenshot look polished as in windows thanks to this tutorial (in french but quite easy to follow):
http://forum.ubuntu-fr.org/viewtopic.php?id=52575

All greetings go to the respective authors of the images/original work.

Enjoy!