Custom Themes Courtesy of Geohot?
Update: Geohot explains it…
As some people in the comments called, it’s an RCO file edit, just like RCO edits on the PSP (almost same format too). RCO files are resource files for VSH plugins, live in the dev_flash, and aren’t signed. To edit them on your system, patch your hypervisor to allow encrypted access to [...]
http://www.ps3-hacks.com/2010/03/18/custom-themes-courtesy-of-geohot/