Great theme, but I find it a bit underdeveloped. The currently active window is very hard to see, as it's highlighted with white on a grey background. The start menu button could use some highlighting too, when you hover on it and press on it. I would personally prefer that the metacity window-borders were not white, blending with the rest of the window (either grey or blue would be a good choice). Also, if you turn on the text labels for windows items, they are very hard to read, as, again, these are white on grey.
As for the stuff I really enjoyed, it's the colour scheme, for both the panel and the controls. I think with the right icon set it looks really good. I also love the Tux symbol for the start menu. On the first glance this theme looks very professional and very nice, almost like an official theme for a certain distro.
I could honestly call it one of my favourite themes for Cinnamon, despite it being flat (I generally enjoy non-flat ones more). If only it didn't have the aforementioned issues, I'd give it a 10.