Link to the theme (http://custom.simplemachines.org/themes/index.php?lemma=1428)
(http://custom.simplemachines.org/themes/index.php/action,download/lemma,1428/image,thumb)
Based off 2.0 RC1 Default. I created those folders for use on my mybb themes. I created the blue affect. I did all the work don't worry. I'm the author of the blue folders. So I can use it here. Everything made from scratch. Off default. Nothing taken from anyone else except my own work. Enjoy. No 1.1.8 version for now. Maybe later.
I just realized I accidently put blueandblack zip instead of bluefolders.zip here. I fixed that. Sorry about that. Please redownlload.