There is a complete transformation project: Chicago95 - it makes all visual style of GNU/Linux look like Windows95.
Also there is Q4OS - Linux distribution based on Debian/Ubuntu with themes in various Windows styles (including 2000 and XP). It includes package manager that looks like install-shield for Windows.
If you wish to transform any Linux distro for looking and feeling as Windows 95/98 than you may need to install the GTK environment such as Gnome (default in Ubuntu), Mate (default in Ubuntu-Mate and Linux Mint) or Xfce4 (default in Xubuntu). The last one is the best for Chicago95.
You may use Redmond97 GTK theme for Gnome or Mate to get 98/2000's style for window decorations and SE98 for 98/2000's style icons.
The links for screenshots:
Redmond97 gtk theme
Redmond97 gtk theme
Chicago95 full-style theme
Chicago95 full-style theme
SE98 icon theme
SE98 icon theme