This is a Windows XP theme for psp CFW 6.61. Link in comments. I didn't created it, I converted the theme to be used on 6.61. Author : RafaelWesker : r/PSP
My list of top 5 , 6.61 CTF themes | part 2 : r/PSP
Apple Custom Theme for PSP - Computer Desktop Style - Clean Minimal Theme - YouTube