Here it is.

http://www.megaupload.com/?d=WGMKNCIJ

When you unzip it, cut and paste the red_theme folder(containing the .gifs and .txt file) in the themes folder. Then rename the other file red_theme.lwtp. All you have to do is add the .lwtp. After you do that, cut that file and paste it in the themes folder. When you go into LimeWire, go into View>Apply Skins>Refresh Skins then go back into that again and you will see your new skin in the list!