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I made a KDE Plasma theme to look like Windows 98 [EDIT: v0.9]
(store.kde.org)
A community for everything relating to the GNU/Linux operating system (except the memes!)
Also, check out:
Original icon base courtesy of lewing@isc.tamu.edu and The GIMP
For me, light themes are easier. Especially jarring, if a website forces a dark theme on me (theres's a easy-to-use @prefers-color-scheme, use that, will ya). And syntax highlighting on dark just doesn't work for me, no matter the scheme.