Although Home Theater PCs have been around for quite some time, they are still somewhat tough to define. For some, the term HTPC conjures up images of an ultra small form factor, low-power system that will be used for nothing more than accessing multimedia files. But for others an HTPC is more akin to a hardcore piece of A/V and entertainment equipment that can do it all—play back virtually any file type, browse the web, play games at 1080p resolutions—you name it.