There's ReactOS, which is not Linux either and targets the early 2000s Windows versions. Though it doesn't just look like Windows, it's made to be compatible and capable of running those old Windows apps
https://reactos.org/what-is-reactos/
There's also Haiku which has the old Windows look, but prettier imo. It's not Linux, it's based on BeOS, and it's still in beta so not fully usable yet, but it's a pretty cool project
https://www.haiku-os.org/about/
Edit: okay none of those are actually Linux distros so it doesn't really answers the op 😅