Windows Vista Service Details
I rather like the new fancy windows views. But it's pretty heavy so make the decision yourself. Without it sidebar still works only without fancy transparency. Disabling it will default you to the classic Windows theme.
Provides user experience theme management.
Consequences of Stopping:
You will be unable to use themes. It will default back to the old Windows classic look and feel.
All services listed in 'Required For' will be unable to function