The Elegance Theme series by Theme Developer "Artvandelay440" has always been at the top of my list. The attention to detail in these themes is superb and there is also continued development on these themes. I was first turned on to this theme series by the Red Elegance theme which is reminiscent of my favorite NCAA team FSU! Of course the Blue Elegance is first class and everything has been themed here including all text, framework, system ui, keyboard, settings, nav bar, notifications, clock, battery, dialer, calculator, sms, mms, and much more. The best part of this theme is that the developer releases addon packs that can be downloaded and installed for free. You can grab this theme for the ridiculously low price of $1.49! Check out the link below for more info and download.
It should be noted that this theme is made specifically for the theme chooser so you will need to be running a rom that includes the theme chooser like CM10, or AOKP. To install just download the theme and apply via Theme Chooser!
Grab the Theme Here