Unrelated, but let me show you the theme I was working on before discovering yours, which would've been a better base than Soda to build upon: http://i.imgur.com/DSOGMaN.png
As you can see, it is pretty similar . I'll steal some of your ideas for the panels I think!
I say loosely based on soda to cover my butt; Everybody usually just copies a theme to get a starting point. The only real thing that is from soda now is the find panel icons. Most of my styling inspiration came from Flatland, Phoenix, and Nil.
I definitely see the similarities.
-I like your hamburger icon for tabs (I think I might steal that idea
-I generally like your file icons too. I've thought about in the future dropping in different icon styles choices, but I am not really a graphic artist by any means, but I am serviceable for basic things. I still need to re-style the find icons one day...I have also thought about changing the drop down icon beside the folder to a plus/minus convention.
It will be nice to see your theme when its finished. The accent colors are bright, which I like, but the scrollbars are a little too much of the accent (at least for my taste; it is a bit blinding). I would consider subduing those, but overall it looks nice.