If you're looking for a way to get your Pocket PC ready for the Holidays, then check out the Greetings 37 Theme.
This free Windows Mobile theme adds a great Christmas background wallpaper to your device. The enchanting, hand-drawn scene features a snow-covered village with a giant Christmas tree standing proud in it. The attention to detail in the scene is excellent, from the illuminated shop windows, to the little dog sniffing the cold winter air.
The Greetings 37 Theme also changes the color of the menu bars of your system's menu bars, adding a fetching royal blue color. Unfortunately, the theme is let down somewhat by its semi transparent Start menu. The white background gradient on the menu makes it difficult to see the white text behind it. It would've been much more sensible for the theme's designer to use black text here.
On the whole though, the traditional winter scene offered up by the Greetings 37 Theme makes this a good way to deck out your PDA for Christmas.