[ excerpt from developer's web site ]

SKY icons are a new 48x48 icon theme for KDE 3.x.x.  Folders and
mime icons aren't based over default KDE icons.  It looks clean,
pretty, simple and not boring.  This is iconset is completely made
from scratch with the Gimp.  I'm not supported from anyone so I do
it only in the free-time.

WWW: http://www.kde-look.org/content/show.php?content=3095