I made this theme for one of my new projects, but decide to share it with you. The AppleZoom WordPress 3.0 Theme comes with a Macintosh Touch and with 8 widget areas.
The Sidebars on the left, right, top and bottom are optimized for Google Adsense. The extra bar at the very bottom can hold up to 4 widgets.
There is also an option page to put HTML, banners etc. into the footer of the theme.
The License is GPL