There are many rudimentary Microsoft-style themes for Linux, but Chicago95 fastidiously recreates the ineffable beauty of Windows '95 right down to the finest details. It's a perfect melding of the historical Windows and modern Linux experiences. Creator Grassmunk (who also made a less-precise but still-beautiful MacOS Classic theme) writes:
I was unhappy with the various XFCE/GTK2/GTK3 Windows 95 based themes and decided to make one that was more consistent across the board for theming.
Included in this theme:
New icons to complete the icon theme started with Classic95
Edited Redmond XFWM theme to more accurately reflect Windows 95
Edited Xfce-Redmond by dbbolton to be more accurate and include XFCE panels
Created GTK-3.0 theme from scratch (based on Win 10 and Mate themes)
Plymouth theme created from scratch
An MS-DOS inspired theme for oh-my-zsh
You've got some work to do! Here's a video tutorial.