"ANOTHER ICS theme?" you might say but what sets this one apart from others is how true it stays to ICS. In fact, if you have any advice on how to improve it to make it more accurate, PLEASE email me with the address given!
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This is a theme for Go SMS Pro. You must have it installed first! Also, trying to "Open" the theme after downloading will do nothing. You must go into Go SMS Pro and apply it through the "Theme" menu!
go sms theme com.jb.gosms*
In GO SMS THEME - Smooth ICS Blue 1.1