If your running software 3.60 then you will need to update to 3.65 or higher as this method doesn't work with low firmware. Hopefully tho you will already be running software 3.65 or above so that we can unlock an internal 1gb storage to use in the mod process.
open the Vita web browser app and goto the address:
jailbreak.psvita.group
press the 'Unlock my Vita' button and then 'Unlock'
The henlo-bootstrap menu should show up after a short while but If the browser crashes, either try again or reboot and try again.
Highlight the option "Replace NEAR with VitaDeploy" then press CROSS and then press SQUARE. This will install the app and reboot the console
If you Vita is stuck on "please wait" after reboot, hold the power button for it to force a reboot again.
Once the Vita reboots, repeat the 1st part again, Goto the browser, Unlock, Unlock, wait for the bootstrap menu.
Again, if you Vita is stuck on "please wait" after reboot, hold the power button for it to force a reboot again.
This time, you need to highlight the option "Install henkaku" then press CROSS. This will install necessary files.
Now highlight Exit and press CROSS
Your Vita is now currently running a temporary mod.
Open the Settings app and you should see HENkaku settings,
go into the HENkaku settings
Tick the top 3 boxes and go into Spoofed Version
Make sure the version spoofed says 3.74 then close the Settings app
You should have either VitaDeploy or vdep installed. Run the app.
Navigate down to and select 'Miscellaneous'
Select 'Create an internal memory card'
if the app crashes, try it again and it should open the imcunlock tool. If the Vita crashes then reboot the Vita, open the Browser and do the Unlock again but then just Exit the bootstrap menu (this enables the temporary mod again)
Press CROSS to accept the warning then highlight the option that says 'Default 2xxx storage configuration' this will then reboot your vita
Make 100% sure your selecting the 2xxx configuration
Once the Vita reboots, go into the Settings app, goto Format and you should now be able to format a 1gb Storage.
Format the 1gb storage and you are now ready to contunue with the mod process.