I have previously answered this question, but many people still don’t know where the Windows 7 themes are located. Actually, there are two folder where you will find your themes. Let’s take a quick look.
Official Windows 7 Themes
If you have downloaded any official Windows 7 themes (official are all those that have been created using the Personalization control panel) you will need to remember the following location:
Official Windows 7 Themes folder location:
The folder AppData may be hidden on your system, because it’s a system folder. You will have to make it visible!
Make sure to read this tutorial: How to unhide hidden files and folders
Custom Windows 7 Themes
Should you be interested in installing 3rd-party custom Windows 7 themes, you will also need to remeber another location:
Windows 7 custom 3rd-party themes folder location:
Usually, you will have a folder and a .theme file that you have to copy into the Resources/Themes folder. Make sure that both, the folder and the .theme file have the same name or it won’t work properly!