Nice one! That rocks.
One big drawback I just found is that if there are any extensions creating an unique backend section in left bar there will be no icon for that at the top for that section after activating the theme. Maybe its a good idea to provide some kind of fallback (should be no mess according to the changes already done in be_* templates).
Uhmm, even if I'm definitely not a big fan of CSS images scaling, in this case you should render all icons by giving them a specific size via {background-size: 30px auto;} for level 2 elements, so small icons of extensions will have nearly same size as the ones you provided with the theme.
Thanks a lot, anyway. I think this one could be a big step forward in usability.
Carolina.
Edit: Should be like that in main.css:
Code:
#tl_navigation .tl_level_2 a {
font-weight:normal;
display:inline-block;
vertical-align: bottom;
padding:45px 10px 10px 10px;
background-repeat: no-repeat;
background-size: 30px auto;
background-position-x: center;
background-position-y: 10px;
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