OS X Pad HD for jailbroken iPads is one of the cleanest and nicest looking Winterboard themes I have seen for the iPad. You will need to add a new source in Cydia to find this Dreamboard theme for your iPad: "http://fnetdesigns.com/cydia/repo". The OS X Pad HD theme runs $3.50 and can be purchased through Cydia. Check out a nice preview for this Dreamboard iPad tweak.
OS X Pad HD has a fully functional Finder bar with interactive menu options that are customizable along with dock icons. These editable folders look and feel just like real OS X folders.