EDIT: SEEMS FF 4 SORT OF BREAKS THIS DESIGN. I RECOMMEND THE SIMILAR ORIGINAL "EQUINOX EVOLUTION LIGHT" THEME OR PUTTING TABS ON BOTTOM.

Not an original theme, just "Equinox Evolution Light" GTK theme without the horizontal borders on the menu- and toolbar.

The window border is "Equinox Evolution Rounded" with my own -+x symbols inspired by "Lucidity" Metacity theme.

Icons: Faenza.

I also use the Elementary Nautilus Mod, which alters the look of the toolbar.

Be sure to download the original Equinox first, to get the engine.

The link to Lucidity is just a reference. Icons and Nautilus theme are of course optional.

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ORIGINAL EQUINOX GTK + ENGINE
http://gnome-look.org/content/show.php
/Equinox+GTK+Engine?content=121881


LUCIDITY METACITY
http://gnome-look.org/content/show.php?content=119885

FAENZA ICON THEME
http://gnome-look.org/content/show.php/Faenza?content=128143

ELEMENTARY NAUTILUS
http://danrabbit.deviantart.com/art/elementary-gtk-theme-83104033