The Themes service provides theme-management services for the graphic user interface. A desktop theme is a predefined set of icons, fonts, colors, sounds, and other elements that give the computer desktop a unified and distinctive look.
In Windows 7, if the Themes service stops or if you disable it, the visual style (including the windows, buttons, scrollbars, Start button, and other controls) revert to the Windows Classic visual style.
This service is installed by default in Windows 7, and its startup type is Automatic. The service is installed by default in Windows Server 2008 R2, and its startup type is Disabled.
When the Themes service is started in its default configuration, it logs on by using the Local System account.