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Are located at <Main Drive>:\users\<Your User>\AppData\Local\Valdis_Story_AC.

They are in readable text (though you may need to finickle to know what entry does what) and are easily edited, though the game does seem to prevent you from breaking game mechanics in some ways. Ex: when I tried to get 20 armor parts toward to beginning to max the level of all armors, it wouldn't let me though it did allow me to get 50 stat points and 50 skill points.

If some boundaries of the games (ex: a boss that you can't seem to get the S score on) annoy you or you already finished the game 2-3 time and you want to get a kick out of breezing through the game as a living god, it can be great fun.

Unless you don't care about current save games, I highly recommend backing them up before toying with the files. Haven't crashed the game so far with my modifications (at most, the game would refuse them), but you never know...
Post edited March 28, 2014 by Magnitus