A young Linux enthusiast that goes by the name PhrankDaChicken has created a script that will fully theme your Ubuntu desktop into an XP one. More here
In any case, I firmly believe that most people are afraid of Linux because they just don’t want to get out of their comfort zone. Linux on the desktop is perfectly capable of doing everyday tasks, and it does it more efficiently and securely. I know I have been using Linux exclusively for years.