Handle With Linux

If this is cool or not depends on what you tell your grandmother when you are "fixing" her XP installation.
I don't know if you should trust a chinese company with packaging your OS, but it does look they put quite an effort in this ugly thing:

Well it is the windows XP with the smallest system requirements ever:

Bare Minimum
300 MHz x86 processor,128 MB RAM
At least 4 GB of disk space
VGA graphics card capable of 640x480 resolution
Recommended
700 MHz x86 processor
8 GB of disk space,512 MB RAM or bigger
Graphics card capable of 1024x768 resolution or higher

It's called Ylmf OS and it's based on Ubuntu. You may get into some legal issues if you try to use this thing at work ;-)
I can't think of any good use for something like this except maybe for fooling your grandmother into using Linux, which will spare you some headaches (if you dare using this one that is).

I think changing the default start page is a good idea:

OpenOffice suite - an office suite and an open-source project. Compatible with all other major office suites.(LOL)

Donload available at the site:

ylmf website