I'm curious if I'm the only one experiencing these things or of other people do as well.
First up, folder icons and folders in general are not changing in themes. They are staying stock. Same with the toolbar (with the handle) at the top of edit mode. The built in Happy New Year theme is a good example. I can take that theme apart and see the .png files are included, but they don't show up when I start up the theme.
Does anybody else see the same problem, or does the Happy New Year theme work OK for you?