At least in the visual we enjoy in our Ubuntu Windows, because if we leave aside the functional and technical Windows was long ago, but well, that we do not compete, now we are talking about Ubuntu Human Smooth.
Smooth Human Ubuntu is an issue for Windows that emulates the large scales warm and soft visual environment Ubuntu (which is the GNU / Linux most commonly used at present) in our Windows, replacing almost all the visual aspect.
In his talk about an opportunity to transform XP on Ubuntu but using various programs. Smooth Human Ubuntu is precisely the opposite since it is an issue in itself, which replaces the visual design and graphical environment as a whole.
Obviously the letter from Human Smooth Ubuntu is its visual style, but besides that, also brings wallpapers, cursors, screen savers, sounds, etc.. Ultimately, whether to convert XP on Ubuntu question, this is the best choice companions..