Even though I may personally be done with using any Honeycomb themes, I can’t deny you the chance to get your hands on one of the best made Honeycomb themes I have ever seen. I located a MIUI themer named pillou from a forum website at miui-germany.de. He has taken massive amounts of time to provide users with not only a MIUI theme that can easily be dropped into your theme folder, but a complete guide to making the entire device come alive with Honeycomb.
  Just those three screen shots should be enough to make you want to snag this theme. You see the clock that was made for use with this theme on the far right image? The dev has created a total of 10 variations of that same clock. Each one offers a unique device name such as HTC Desire or Samsung Galaxy S II. If he doesn’t have your device in the themed clock list, you can also choose Android,Â
MIUI or Blank(Empty).
   I think that should more than cover what you need to see to make this theme next on your list. Some of the things you notice in the images are truly available, but required some extra files and a little bit of work. The onscreen widgets that you see are not truly scroll-able like on a true
Honeycomb device. This is just laid out to help mimic the look of it.
By all means head on over to pillou’s thread and grab the necessary downloads and be sure to read through his entire guide if you want to achieve the full Honeycomb look.
Source: miui-germany-de