There is only one file type that uses the .KBS extension:
Keyboard Script File
Script used by Keyboard Script, a keystroke automation program; saved in a plain text format and contains instructions for keystrokes; used for saving repetitive key sequences; functions similarly to a macro that is triggered by a key combination.
Since KBS files are stored in plain text, you can open them with any text editor.
NOTE: PC Dirck Keyboard Script has been discontinued and is no longer available for download.
Updated: August 7, 2018