i created the theme to give gimp 2.8.x a similar look and feel as Photoshop.
Copy the theme folders to the locations here depending on your OS :
Windows >> C > program files > GIMP 2 > share > 2.0 > themes
Mac OS X >> ~/Library/Application Support/GIMP/2.8/themes or ~/.gimp-2.8/themes
Linux >> ~/.gimp-2.8/themes or /home//.gimp-2.8/themes