Nextstart theme
From Just Solve the File Format Problem
A Nextart theme is a theme for the Winstep Nextart, a replacement for the default start menu and taskbar in Windows[2]. It consists of an of INI-based configuration file as well as associated images. It is usually bundled with themes for other Winstep programs; see Winstep Xtreme theme.
Identification
Nextstart themes configuration files begin with "[NEXTSTART]".
