Some time ago, I made the decision to move past David Lanham’s Agua folder set (as lovely as it is).
I settled on Pry by Jonas Rask (who has a variety of excellent work). Pry was designed for Leopard and therefore includes all the necessary icons (downloads, etc.). However, the folders are not front-on (something I mentioned about Agua v.2), so they don’t really jive with CoverFlow. This problem is solved by the Pryspective set by Vibe Star AKA Sander van der Heijden. While making the Pry folders CoverFlow-compatible is certainly a good idea, I’m not a huge fan of the Pryspective icons. Unless you’re a big CoverFlow user, I’d go with the regular Pry set.
Jonas created a number of variants including both etched and overlaid versions (I prefer the more colorful overlaid Pry Aluminum set). He has also made matching hardware icons and CS3 and MS Office-specific folder sets. MacThemes members have also made a variety of versions including “Pry Ply” (wood), white, red and chocolate.
For those who don’t know, the best way to apply new icons (such as the Pry and Agua sets) is to use Panic’s CandyBar. While you can do it manually (some icons more simply than others), CandyBar is much, much simpler and its integrated icon organization features make it worth the $29 price tag if you’re really into customizing your computer. Of course, there’s also a fifteen day, somewhat limited trial (you can only have 250 icons in your library) available.