Some time ago i stumbled upon Scott Hanselman’s page about color themes and ever since I have been using a dark theme based on Nightingale. It takes some time to get used to, but once you do, I find it way more easy to look at.
And actually it goes very well with the new layout in VS2010 and uses many of the same base colors, so I thought would upload it. I might not have tweeked it 100% yet, but feel free to use and modify it.
It can be downloaded from http://www.nebular.dk/files/Nebular_Dark.zip
Christian Staerk
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.Net