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
How To Install The Sony PSP Anniversary Themes! - YouTube
PTF and CTF PSP Themes for 6.60 & 6.61 - pspunk
BigDaddyWeaves PSP CXMB Themes (Master Thread) | GBAtemp.net - The Independent Video Game Community