Well, if you are one of those guys who are admiring the tones of new features in Mac OS X Lion, this theme is meant for you. The theme is called ‘OS X Lion Ultimatum’ which can be applied from the Dreamboard. OS X Lion Ultimatum includes most of the features which you might have experienced on your Mac. In other words, it entirely turns up your iPhone into a fully functional Mac OS X Lion desktop. Starting from Finder and Menus, it supports supports features such as LaunchPad, Expose and Mission Control.Â
For a brief tutorial on the OS X Lion Ultimatum theme, you may want to checkout the embedded video. To install the theme on your iPhone, follow the instructions below (your iPhone must be JailBroken):
1) Tap on Cydia icon.
2) Let all the packages refresh and then navigate to the sources.
3) Tap edit, Add source and enter this url:Â fnetdesigns.com/cydia/repo
4) Once you have entered the source, tap done and wait for the packages to be refreshed again.
5) Now, go to theme section in Cydia and install Theme Outlet.
6) Lookout for OS X Lion Ultimatum and download it from there.
7) Open Dreamboard and apply the theme from there.
8) Wait for respiring the device.
9) Enjoy best of both the worlds 
iPhone / iPod touch downloads