It has changed since the new software has come out. But you need to know how to do basic graphics in order for it to work. Not to mention you can probably screw up your installation if you are not relatively competent with how the software works. An uninstall and re-install will fix any issues you create for yourself. Also, any update will reset this so I keep a copy of the files I changed in a separate folder so I can re-paste after an update
Current folder for acr is located.
C:\AmericasCardroom\resources\assets\gc\hdpi\kpoker
I created the following theme - just did not get around to changing the card backs, so those are the standard that come with ACR
It should also be noted any change you make will only be visible by you, and this usually gets reset to default each time there is an update. Not a big deal if you keep a backup and are comfortable with copy/paste
Files I changed for the below image are
Avatar8.png - not necessary does not show up on your table just when you select your avatar
Player_Avatar8.png this is the one that will display on your table
frame12.png took a minute to figure out which theme this belonged to but did it relatively quickly with trial and error
table12.png