I spent a few hours making a SAO theme for my PSVita.
I tried to match the background with the specific section, here it is in action:
Wallpaper theme with background [.zip]
Vita SAO Theme w/ background
Wallpaper theme with NO background [.zip](you can use your own or use as is with no background)
Vita SAO Theme no background
Direct download (Click on each image to get the full size and download from there. Or right click > save link/image/target as…)
If you want to share it on forums or other places please link it back here, thanks!
And if you have any suggestions, please leave a comment~