Android 2.2 themed as KDE SC 4.6
Used home screen (desktop) application is Adw.Launcher what is open source.
Then copied KDE SC 4.6 icons from /usr/share/icons/oxygen/64x64/ to MicroSD card and from there manually setting every wanted icon to corresponding apps on desktop.
Official KDE SC 4.6 wallpaper copied and resize+cropped to 960x800px size for 800x480 screen.
"Hardest" part was to copy some application icons from /usr/share/apps/* like kopete and konversation icons, as they are not located to typical common directory.
Maybe someday someone could make a easy to install-ready theme for Adw.Launcher on market. It would need lots of XML file editing, but would add these icons for Android app drawer as well and not just for desktop.