This just in from Neowin.net ... Windows Server 2003 is shipped default with the themes service disabled. Neowin made an article enabling these services and more you can view that here. A special thanks to vorte[x] of WiNBETA for creating a working patch for the RTM version of Windows Server 2003. Instructions for applying the patch are as follows:

Browse to C:WindowsSystem32dllcache

Rename uxtheme.dll to uxtheme.bak (this is your backup file)

Browse up to System32, rename uxtheme.dll > uxtheme.bak

Copy the patched uxtheme.dll to C:WindowsSystem32

Reboot

Uxtheme.dll patch for Windows Server 2003