That's a matter of taste, but for many it was the Windows they used first and/or spend the most time on and there's a lot of love for that reason alone. I never used XP all that much, but I always changed the theme to the Windows 2000 look. I really didn't like the default, it looked unprofessional and clunky in my eyes. Upon release XP was also pretty universally mocked as a Fisher Price-like UI.
To me Windows 95/NT 4 is still the gold standard in Windows UI. It's certainly not the prettiest, that would be Windows 2000, but it was easy to use, easy to navigate and efficient with space.
The "Windows Classic" look on XP is exceptionally ugly, because those 3D-rendered icons just do not belong on a Windows 2000-style grey background for menus or buttons. (I have recently had to test both these OSes in VMs…)
There's no way my memory of this is reliable anymore, but I also remember my administrator account being chess pieces (and my user account being an orange fish).
https://jakeludington.com/2003/12/17/create_your_own_windows...
To me Windows 95/NT 4 is still the gold standard in Windows UI. It's certainly not the prettiest, that would be Windows 2000, but it was easy to use, easy to navigate and efficient with space.
I think it's true, but not sure if I'm just falling victim to false memories... help?