-1- Click
here to download the "Photoshop.dll" Plug-in file
---The attachment is not an archive, it is a .dll (Dynamic Link Library) file required for this to work, so you must download/save this file to its proper location
-2- When asked to download the file, be sure to Save It to the following location:
C:/Program Files/Paint.NET/FileTypes
-3- Launch the Paint.NET program [paintdotnet.exe]
-4- Download
any .PSD document (for example, the Taiko Background Templates by Rokodo)
-5- On the Paint.NET program, select open (or CTRL+O) and then find where you placed the .PSD file. Open the .PSD file
-6- If done Steps -1- to -5- correctly you should be able to open any Photoshop Document using Paint.NET!

---Continue reading Steps -7- and above if you want to find out how to open any Photoshop File using Paint.NET without the need of launching Paint.NET to open the file.
-7- On Windows Explorer (or basically, while browsing your documents and folders), find a Photoshop Document File (.PSD)
-8- Right Click on the .PSD file and Left-Click Properties
-9- Follow the instructions the Image supplies with below.

---Note: If the program Paint.NET does not appear in the Recommended Programs/Other Programs List, Select "browse..." and find the following file
c:/Program Files/Paint.NET/PaintDotNet.exe
-10- Back on the File Properties window, click Apply, and then click OK.
-11- Double Click the .PSD file
-12- Any .PSD file should now be able to launch Paint.NET and automatically open the .PSD file which you selected. Its that simple!
Enjoy the ease of opening up Photoshop Documents on Paint.NET.
Note: For people who want to try this out and/or get Paint.NET, go
here.System Requirements for Paint.NETOS: Windows 7 (recommended), or Windows XP SP3, or Windows Vista SP1+, or newer.
CPU: 800MHz processor (CPU)
RAM: 512MB RAM
Screen Resolution:1024 x 768 screen resolution
Extra Requirements:
.NET Framework 3.5 SP1 (Free Download from the Official Microsoft Website).