The Everyday Linux User portal has published a review of recently released, Makulu Linux Aero Edition. This is a windows aero theme inspired GNU/Linux distribution build over Ubuntu 14.04.x LTS. The reviewer concludes that Makulu is a good alternative Linux distribution that is worth to try.
Makulu Aero Edition is designed to look like Windows, so let's deal with that point straight away.Read complete review in Everyday Linux User portal.
Yes it looks a bit like Windows and a lot of effort has gone into making it look like Windows but I don't think it looks so much like Windows that it will confuse new users. It really doesn't look that much different to Linux Mint.
There are other Linux distributions out there that have a much closer look and feel to Windows. For a Windows 7 look try Zorin OS and for Windows XP there is the excellent Q4OS.