Free Photoshop 18MB Gingerbread resource pack
Complete resource pack for all the Gingerbread goodness you can muster! Photoshop styles, brushes, patterns etc. Also included are 3D rendered or drawn elements for use in your theme.
You may use these in any personal or commercial project but they are not to be resold or distributed in their original state - in other words, if you make an image from these and want to sell said image, that's fine. But you cannot just sell the images on their own.
Click here to go to that page and download:
Gingerbread resource pack