Jcee wrote:
I assume you asking about windows themes (not classic shell skins, though either way the answer is probably the same)
The active theme does.. though its the same for first party themes. so unless a theme is particularly large, the difference between it and one of the default themes in terms of ram usage is probably negligible.
For Visual Styles, it's beyond negligible - even the largest of styles make no noticeable difference. The worst offenders are those dependent on additional tools such as Black Glass Enhanced. This isn't even due to the Visual Style itself though, the tools are to blame. The Style is just the reason you're using them