OS X Pad HD Makes Your iPad Look Like Mac OS X [Video]
OS X Pad HD is a DreamBoard theme by Fnet Designs that makes your iPad look like Mac OS X complete with a Dock and Finder.
The theme lets you completely customize your Dock to quickly launch applications, you can also edit folders in the Finder window, and adjust settings via System Preferences.
OS X Pad HD is available for $3.50 from the fnetdesigns.com/cydia/repo repository.
Have a look at the video below to see it in action.