I got wind of this from the PCLinuxOS forums.
Here's a Linux enthusiast who created a theme for Ubuntu Linux. The theme makes his Ubuntu Linux disro look just like Windows XP! This way, you can sit your family members or friends in front of the system and they'll feel right at home. They'll think they're using Windows! (Except they won't have the BSOD, viruses, or spyware to contend with).
After using it for awhile, you can surprise 'em! Let them know they've really been using Linux all along!
See? Linux is easy!