Google introduced a new aesthetic in Android L called Material Design, with a focus on object depth and animation. Want to give your phone an Android L look? Its new status bar icons, settings menu, boot animation, ringtone, fonts and other handy-looking improvements brings real Android L look to your phone.
An Android L theme for all Android 4+ phones is now available. You can install this theme on your phone if Xposed Framework is installed on it. Keep in mind that, this theme gives Android L UI only; it does not have any features of the OS.
The theme includes themed statusbar icons, settings, themed calculator, themed Framework, Android L wallpaper, boot animation, new Roboto fonts, ringtones and more.
For installation you need Xposed Framework installed and properly configured in your phone (see how to install it here). Once installed, download the theme APK (download the apk from source link) and install it. Enable it in Xposed and reboot your device (source)