In my opinion a really good winterboard theme has to have all of the giod stuff. Keyboard, lockscreen, music, and app icon alterations. Not sounds and anything completely unnessesarry. I have a theme currently running on both my iPad and iPod 4th gen.
Its called Inpulse.
There is a retina version, non retina, and iPad version. It costs about 3$ on Cydia but you can use xsellize or ihacksrepo to get it for free.

This is a brilliantly designed theme that inqires the most noticable part which is the icon alterations. Not to heavy but not to light.

Check it out!