The document discusses SPU shaders, which are fragments of code used in larger systems on the SPU. SPU shaders are like scripts or callbacks and are used to customize system data and provide feedback outside the current system. They provide advantages like improved performance by offloading work to the SPU and allowing new functionality without modifying core systems. Implementing SPU shaders involves identifying where in systems to inject shader code fragments and setting up common functions and configurations to manage the shaders.