The act file tells the game where the sprite goes on a character, in the case of a headgear or wings it's important, you want the sprite to be properly placed on the character, for dropsprite you can use the same for any dropped item, the position will be on the floor. As for photoshop, it recognizes it but can't read it properly, you need actor/actor2, but like I said for items like your cards you don't need to edit the act, just use the original one of the normal RO card.
