I used to put "Based on Whatever" and MG told me that there was no need to fill the footer with unnecessary stuff.
Like MG took some of the vista stuff I did for the likes of floreal etc and changed it around - So what's the point.
Edit:
And if one looks here -> http://limun.icyphoenix.com/styles.php?author=MG&s=103 <- Nowhere does Mike state in the footer where HE got it from, because I do know that the graphics and most of the CSS was ported from somewhere else.