Typically found in PSP/TEXTURES/[Game_ID]/ . If you are creating a pack, you can generate a template by enabling "Save new textures" in the emulator's developer tools.
Modders often use semicolons ( ; ) to leave notes for themselves or other users, which the software ignores during loading. Where to Find and How to Use It textures.ini
Like most INI files , textures.ini is a plain-text document organized into sections and key-value pairs. Typically found in PSP/TEXTURES/[Game_ID]/