While Windows 7 reached its end of life years ago, you can still find legacy resources to make it look like macOS. Most "themes" for Windows 7 are actually Transformation Packs Skin Packs
Download a "Capitaine" or "El Capitan" cursor set. Go to Control Panel > Mouse > Pointers to manually swap your Windows arrows for the classic Mac "black tail" cursor. 5. Final Flourishes: Finder and Menu Bar macos theme for windows 7