Eyes tired after years of development or You might want to save your eyes in time ? This is the right place for You. This ABAP Editor settings pack was inspired by the SAP WebIDE Morlock theme originally. It is not 1:1, but with adjustments.
Optional: As prerequisite, you need to Install Adobe Source Code Pro font on OS level. Choose the right type for your system. The Dark Theme for SE80 is set to that font. If you don't like this font, simply ignore this step and keep using the good old default Consolas font, so nothing to do. I personally feel much better readibility with Source Code Pro. It might strange for the first time to work with this font, but after several hours you should feel the benefits. )
Attention: Your ABAP Editor custom code templates will gone applying the theme. Save them first manually, and reenter them again under SE80 settings, after applying the Dark Theme for SE80. If You do not know what I am talking about, you don't have such, do not care about this step.
Copy files (backup originals before overwrite) to <SYSTEM_DRIVE>:\Users\<YOUR WINDOWS USER>\AppData\Roaming\SAP\SAP GUI\ABAP Editor\. For instance C:\Users\berencsi_a\AppData\Roaming\SAP\SAP GUI\ABAP Editor\ .
Restart SAP GUI.
Tested with SAP GUI 7.4 and 7.5 versions.