I have already taken a look at Macbuntu, a distro with a UI similar to that of the Mac OS X. However, Pear OS is a full-fledged distro, whereas Macbuntu is just a subset of themes.

The default Pear OS desktop. It basically looks like a flatter version of Mac OS X.

The about window hasn't been changed from other Linux distros, however.

The Nautilus file manager has been given a new Finder-like icon.

The settings are arranged like any other distro as well. But then again, most any other distro is already arranged like Mac OS is anyways.

Of course, the obligatory web browser, Firefox.