Total Transformations: When Does A Modified Theme Become A New Theme

Many WordPress users and theme designers start with an existing theme and modify it to suit their purposes. Sometimes the changes are minor and the donor theme is readily apparent. Other times, the transformation is complete and not even the original theme designer would recognize their own work. Please share some examples of these total transformations by linking to your site and to the donor theme you started with. For example, I started with this and ended up with this.