Granted, I use Gnome Shell for my desktop of choice, and find that much closer to my definition of "beauty", while KDE4 is busy chasing some idea of beauty that more resembles a mish-mash of Win7 style glass that spends more time distracting my eyes than allowing me to work, so take my opinion with a grain of salt.
I think OSX has come closest to the mark of "beauty" from a desktop environment, but it's such a terrible window manager compared to X11 that I can't stand using it except when I have no other good choice. Even then the only thing keeping me from insanity is a set of third party window managing tools that still only get me about 50% of the way to where I want to be.