Download Twinkle Wish Theme from Microsoft (direct download)
When I search on Google I also found some other Windows 7 Christmas theme pack download. I am not the creator of these themes, credit goes to its author.
Download Christmas Theme Series 1 from author page Tucknoloji
Download Christmas Theme Series 2 from author page Tucknoloji
Download Windows 7 Christmas Theme pack from thewindowsclub forum
Download Christmas Theme Series 1 from author page Tucknoloji
Download Christmas Theme Series 2 from author page Tucknoloji
Download Windows 7 Christmas Theme pack from thewindowsclub forum