These are just a few cool things that will help you in your quest for making the ultimate PS3 Theme.

Phunkee is the place to go if you want remastered vector icon sets. It's also the host of my official support forums, and has a whole lot more interesting PS3 stuff as well.

paint.net is a free image / photo editor for Windows. It has layer support, unlimited undo, special effects, and a wide variety of plugins and tools. It's the perfect solution for creating / editing your icons.

PS3Themes is a great resources for finding 1000's of pre-built custom themes in a variety of categories. If you're looking for a ready made theme or just for inspiration, PS3 Themes has you covered.

That is it for now, if you have a link or a resource that you think I should add please feel free to email me, and I just might put it up.