I need a version of linux, or perhaps a KDE, xfce or gnome theme pack that will make a version of linux easy enough for my friend's mentally challenged brother to use. My friend's brother is able to read but doesn't seem to do very well when going through a directory tree or going through a large number of options listed under "file" and "edit" he does alot better when the application he is using has buttons on the interface he can just click to get things done. The more iconographic the operating system is the better, I would like it to include some basic cd burning/copying abilities, a simple to use media player that I can add video/auido codecs to for him and a very easy to use web browser and auto mounting for thumbdrives. If you know of some skins or other settings changes I can make to "traditional" linux guis and applications to suit the needs I have listed, post about them as well.

This might look enticing.

http://www.symphonyos.com

a little bit wordy, but obviously that can be changed.

To me, it doesn't sound that anything special needs to be done. Basically, he will be a normal user in any corporation. Someone that won't be tinkering with the OS, but just using it.
I don't think any one distro would be better or worse. Just set him up as a user and create links on the desktop for his downloads and his programs.

thankyou slantoflight, I will download the live cd of Symphony OS right away, and see if it meets the requirements I have for a usable OS for my friend's brother,however; based upon the screen shots I saw on OSDir.com Symphony looks very promising, thanks alot.