This is Ice Cream Shell theme for Gnome Shell. It´s based on Android 4.0 default theme. This is my first Gnome Shell theme, so please tell me if you encounter any issues and I will do my best to fix it.
You have to install Roboto font first, and you can find it here:[link]
And the Ice Cream Sandwich wallpaper is here:[link]
I tested it on Gnome Shell 3.2.1.
That´s all. Enjoy!