I think it needs quite a bit of work still. Some suggestions:
1) Get rid of the skull. It makes it too busy.
2) Make the start menu more interesting, shape it like a tomb stone a bit or at least something that's irregularly shaped.
3) Why are the taskbar buttons capsules? Doesn't go with the theme.
4) The text is hard to read. I wouldn't use this due to the color choices from a readability point of view.
5) The title bar buttons don't go with the rest of the theme. Looks like some other skin but recolored.
6) Too many gradients, don't go with any consistent style.
Just my 2 cents. 
