MakeUseOf posted How To Make Lubuntu Look Like Windows XP
A quote from the article:
Windows XP is insecure. If you have a Windows XP user in your life, you may want to try migrating them to Linux so they can use a free, secure operating system still getting security updates. Lubuntu is a lightweight version of Ubuntu for those old computers. A Windows XP theme for Lubuntu may be the ideal way to ease a Windows XP user into Linux. If they primarily use a browser like Firefox or Google Chrome on Windows XP, they may not even notice much of a difference! Firefox comes with Lubuntu, and Chrome can easily be installed on it....How To Make Lubuntu Look Like Windows XP @ MakeUseOf