There ARE however skin decompressors that you could use to unpack the skin and then the appropriate images then recompress it with the skin making tool.
Where you will find the unpacker and if it will work are beyond me.
Check Jurassic Player's Moonshell previewer app for a Moonshell un/packing tool that never worked for me but worked for at least 1 person.
I've never found a .skn unpacker for the M3Sakura skins before o.0...I must attempt googling now xD.
Anyways, yeah there is an unpacker for MS2 skins on this post. If it works for you, maybe you could tell us the data on your computer (OS, x64/x86, etc.) so we can amass more random information about what computers it seems to work on versus what computers it doesn't.
As for converting those unpacked images to be repacked into an M3Sakura skin...well that takes a bit of time, and you will need to get a couple of extra images (the icons shown when a folder/file is slid, loading bar, etc.), as well as modify a couple of the current images (applications screen, history screen, etc.)...All in all, it could take from as little as an hour (or less o.0?) to a couple days (massive procrastination).
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