Most pets are created when someone compiles a program, by running `new2dir make install` (instead of `make install`), and then `dir2pet`.The truth is, I don't really know how to create a .pet
If you are manually creating something like an icon theme you need to create a directory somewhere with the name you want the pet to have e.g. "/crazy_icon_theme". (It might need a version number at the end of the folder name - I can't remember)
Inside that folder you put everything that needs to go in the pet, in a folder structure that matches the main file system. So if something needs to go in "/usr/share/pixmaps", then you put it in "/crazy_icon_theme/usr/share/pixmaps". Once everything is in there, open a terminal, run `cd /` so you're in the same directory as /crazy_icon_theme, then `dir2pet crazy_icon_theme`. It will ask you some questions and then create the pet.
If you're thinking of opening it with xarchiver or something to do that: well, you could, but it would be a corrupted pet. A pet is a .tar.gz with an md5sum or something on the end, to provide a check when you install it that it downloaded correctly. If you replaced files in an existing pet then the md5 would no longer match. You need to use dir2pet.I suppose I could get a pet, replace my icons into it, then rename it accordingly...