Is it a dark theme? Or a light one? I'd say none or both.

Meet Smoke. A monochrome CM12.1 theme which seamlessly integrate the serene look of black and the elegance of white to give you a superb UI.

What's bundled?
A beautiful UI
A stunning Bootanimation
Roboto Light font
Beautiful monochrome Wallpaper for Homescreen and Lockscreen
Simple tones

And you'll get this theme's beauty in :
★Android Framework
★Notification Drawer
★Quick Settings
★Status Bar Icons
★Settings
★WhatsApp
★Cyanogen Theme Chooser
★Cyanogen File Manager
★Stock Browser
★Google Plus
★Google Play
★Play Music
★Dialer
★Contacts
★Documents
★Gallery
★Keep
★Messaging
★SuperSU
★AudioFX
NEW!
★Google Plus
★Instagram
★GMail
★YouTube

& More are on its way
The next update will have the following features :
More Icons
Bring the themes beauty to Messenger, Calculator, MaxxAudio, MX Player etc

Heads up!
This is a theme for the CM12 Theme Engine. It won't work if you don't have ROM with Theme Engine support.