Like most others, I agree on the fact that they're almost identical and that it wouldn't really matter to me. Although, I like set 2 better because the icons look more realistic and their depth looks better, but one note is that certain icons look not-so-good in the second (I'm wierd this way, but I get really annoyed by small things...) like the Package and CD / DVD icons:
- The package one looks too tall - you can't see the top of the box as you can in the first, which makes it more box-ish and realistic.
- The CD / DVD icons are too fat I find - They buldge out too much and again it doesn't make it look as realistic as the first set does.
There are two things I don't like about the new theme though. The first is as the graphic artists mention on the page, the folder icons. I'm not sure what it is exactly - I think it's that the colors are too similar, so it's hard(er) to make out it's borders, and also I find it's a little to curved around the edges.
My second is the sound/video icon - would it be possible to perhaps have a music note or a speaker added in?
But, enough critisism... All in all, GREAT theme! Keep it up. It's looking very KDE-ish - that sleek, shiny
and 3D look

My only question - Will it be included in FC6
NOTE: It wasn't included in the .gif, but the draft of the computer tower is really excellent!
Firewing1