The files are just in /Library/LockInfo/ You can then change the section headers and plugins and stuff.
As for your lock background above... How the heck to do you change the springboard background? That's not a stock feature until 4.0. You must be using winterboard or something.
Vividboarder....
I figured out how to change the Lockinfo section header icons. Thanks.
I also got the Mail status bar "counter" problem corrected. It no longer shows the count twice. I deleted and reinstalled Lockinfo.
Springboard background? Maybe I didn't state that correctly. I thought you can have a different wallpaper or background on the lockscreen and a different on Springboard (Homescreen)? Maybe not? When I set a wallpaper as the background it takes on the Springboard but not on the lockscreen. I've checked the User Lock Background and User Wallpaper themes on Winterboard but I haven't been able to get any wallpaper on my lockscreen yet. I only get is a black background with a poor graphic of the battery? See the following:

I'd also like to change out some of the App icons on the Springboard. When I had my Winterboard LockScreen Theme there was a folder called "Icons" which contained all the app icons. It was very easy to replace the icons. Now I don't know where the app icons are? I'm not using a Winterboard theme at all? I see where the individual app files are...at.../var/mobile/Applications...but I don't see an individual icon for each app...it isn't obvious to me. When I view the icon.png files in these folders I don't see any graphic at all?
Can I take my icon folder from my previous Winterbord theme and place it in one of the iPhone folders such that the iPhone would recognize this folder as my "default" icon folder?
Thanks...