PLEASE READ THE INSTRUCTIONS BEFORE LEAVING REVIEWS.
THIS THEME IS FOR HDPI AND XHDPI PHONES ONLY.
ROOT needed and a custom ROM like CM9/AOKP needed that supports the Theme Engine.
If you get an Error Message stating that the theme was "Improperly Compiled..." just apply the "system" theme, and reboot your phone. Once your device boots back up go back into the Theme Chooser and apply Cobalt.
Cobalt is Primarily a Blue theme that is vastly different than stock ICS
MrDSL for Code, TONS of Help, and Teaching me to Theme
MrDSL for Inverted Market/Google Now/G-Mail Code
Lawsonmh15 for a handful of images