It's a legal way of tinting your headlights because it looks like fly eyes so it lets enough light through to be MOT legal, and doesnt alter the beam pattern.
Im not allowed to post links yet... but google "Fly Eyes Kit" and its the first result. Interesting concept, popular with the skoda and Audi TT boys.
I was very optimistic when doing this, as in looking chav, but it actually looks very good, and the kit came out great, and easy to do. I went for a medium grey tint at the front and a medium red at the back
Here are the results:
during
drivers side tinted and passenger side still OEM
Tint
Both Tinted
HID's on and loads of light going through
Rear of Car OEM
Rear after
Tint front and rear was between £13-15
Other Mods I would suggest are LED number plate lights, interior W8 light, sunglasses holder replacing drivers side grab handle,
stickers or an Audi S3 lower strut brace which is around £40 I believe
Carbon Dinoc material, cheap and looks great, Audi R8 oil cap from Awesome GTI
lots for under £50