At this point is needed to clarify what is a "delid" of the IHS
The IHS are 2 metal pieces that are either "sticked" with thermal glue (in RSX), or with a cord of silicone all around (in CELL)
Here can be seen how has been "unsticked" and flipped back
There are different ways to do this (and i dont suggest you to use the one Naked_Snake1995 is suggesting to use, that method is risky snaaaaake)
@Khabibov please tell if you have trying this "deliding" of your PS3 IHS's
I actually do both of your methods

First i spread a veeeeery thin layer of thermal paste, with a transparent plastic (that allows me to see under the plastic), and then i drop an small pea of thermal paste in the middle
In PC i only do the cardboard (but not the pea on top) because usually in PC the metal heatsinks surface does a very well contact with the processor die (or IHS) surface
But in PS3 the heatsink is double (CELL and RSX surfaces together in the same heatsink metal block). One of them is mobile (the next time you have a PS3 heatsink in your hands try to move one of the "block surfaces" and you will see one of them have a "gap" that allows it to move up or down
Well... that design with a mobile piece is because is imposible to have the CELL and RSX perfectly aligned in the motherboard, so the heatsink is supposed to "adapt" his height independently
The idea is nice... but in the practice doesnt works very well... what i could see is the whole heatsink is a bit "rigid" and doesnt adapts very well
I even "lapped" a PS3 slim heatsink (i leave the surfaces shiny like mirrors) and it was still having some small "gaps" in between heatsink surfaces and IHS
Of course... you can "fix" this problem by bending the metal plates at the back of heatsink to add a lot more pressure... but this could reach a point that should be considered risky
Long story short... you need to add a good amount of thermal paste on top of CELL and RSX IHS's (more than you are used to do in a normal PC)
And btw... this is another reason why a non-conductive thermal paste is better to use in PS3... because you need to "play safe", an excess of thermal paste is fine