OS X Lion Ultimatum is, quite simply, the most accurate, best looking, and easiest to use OS X port. Every image was made by hand in Photoshop to ensure the highest quality in image clarity and the optimal proportion for the iPhone screen. OS X Lion Ultimatum finally brings the complete Mac operating interface into the palm of (video……)
your hand.

Ultimatum actually seeks to replicate much of OS X user interface, you get a bunch of features along with the look. The theme boasts of the following features –

• Fully usable and accurate finder bars and menus
• Launchpad – tap it from the dock to view all your apps at once
• Stacks – just like in Mac OS X, quick access to all your favorite apps with one tap
• Scrollable dock – add more dock icons and simply scroll through them
• Draggable windows
• Mission Control – quick access to any widgets or view all open windows
• Functional dashboard – view any widgets by swiping right
• Lockscreen – customizable and functional

Although this theme is still in beta, donating $3.50 to the developer via Paypal will grant you access to the beta.