Those directions are a little off. Try C:\Documents And Settings\"your account name"\Application Data\.Limewire\Themes.

The "Application Data" folder is a hidden folder, so you'll have to set windows to show hidden folders. When you get to your account name folder, from the tool bar go to Tools>Folder Options>View>Hidden Files and Folders, then tick "Show Hidden Files and Folders" then click apply. Then you should be able to find the Themes folder.

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