If you've wanted to experience the new Material design in Android L that almost everyone is talking about, this new Android L theme package might be for you. The only catch to this almost easy to install theme is that you need to have the Xposed Framework installed, which means you need to have a rooted device.
This still beats flashing an unsupported and barely tested Android L ROM, especially if you already have a rooted smartphone. Xposed lets you install modules that gives you custom ROM features without actually flashing a custom ROM. Such is the case with the Android L theme module that lest you enjoy the upcoming Android's look and still keep your favorite ROM or even stock OEM Android intact.
The Android L module contains options for Themed statusbars, Calculator, and Settings app. You can even get the Boot Animation for Android L, fonts and ringtones. XDA member Adhi1419, who made available this Xposed module, notes that those running on stock Motorola ROMs should use the No Font variant instead of the regular version, both of which can be downloaded from the source link below.
This Android L module is purely for aesthetic purposes and doesn't contain any Android L functionality. Of course, getting those aren't difficult either, as there are already a good number of ported apps roaming around the Internet. If you have a Nexus 4 and feel a bit more daring, you can opt to flash the whole shebang using the unofficial Android L port for the smartphone. Or you could also wait and see if the speculation about official images for slightly older Nexus devices will come to pass.