Download custom theme creator(live search), and use the tutorial here: http://psp.about.com/b/2008/06/24/psp-theme-tutorial.htm
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YES. You can put the same themes on all models of psp
the best place is to go to www.free psp wallpapers.com
http://www.psp-themes.net/ Place theme.p3t (or .ptf) file in X:/PSP/THEME/ folder and select theme from XMB->Settings->Themes X is your psp USB or PSP media card Or Download Only theme file directly from your PSP internet browser.
http://www.consolespot.net/forums/index.php
first open your psp folder then you should see a theme folder drag the theme in to there if not create a new folder in capitals called THEMES in the psp folder.