If you are intending to theme your Linux desktop to look like Windows, then these wallpapers will be very useful to you: http://www.neowin.net/forum/topic/466857-default-ms-windows-apple-mac-linux-oem-wallpapers/. This forum posting has links to rar files that contain all of the wallpapers from various Windows releases. This would be an awesome resource for those of you that are interested in Microsoft wallpapers and you want the full set. I also have a collection of all of the wallpapers from Windows `98 if anyone is interested: http://securitronlinux.com/linux/maps/Windows98.rar. This is a cool retro collection if you are interested in the old Windows wallpapers.
Here are some cool Windows wallpapers, these are perfect for a Linux based pretend Windows desktop.
Windows `98 loading screen wallpaper: http://fc09.deviantart.net/fs71/f/2011/209/a/2/large_windows_98_wallpaper_by_jlsgraphics-d41y8cx.jpg.
The Windows `95 setup wallpaper: http://www.securitronlinux.com/wp-content/uploads/2013/05/windows-98-setup.png.
super-high resolution bliss wallpaper: http://i.imgur.com/UwuqHf6.jpg.