I forget where I got this, but here's the info pasted in; (logo.sys is the bootup screen, logow.sys is the "Please Wait While.." screen, and logos.sys is the "It's Now Safe..." screen. These last two are in c:\windows, while logo.sys is in c:\. It's also embedded in IO.sys, so if you don't find it in the root of c:, just place your new one there and ensure logo=1 is present in msdos.sys under the [Options} heading.)
Win9x/ME logos are actually uncompressed Windows bitmaps (.BMP format), RGB
(Red-Green-Blue) encoded, with the .SYS extension. Each bitmap MUST be
EXACTLY 320x400 pixels in size, have EXACTLY 256 colors and MUST NOT be
COMPRESSED (or RLE encoded), to be recognized by the OS as VALID logos.
To create/edit/resize your own custom logos, follow these steps:
1. Open the Win9x/ME built-in MS Paint tool.
2. Load the Windows bitmap (.BMP format) of your choice, cut & paste (to &
from the clipboard) another picture from a 3rd party image viewer/editor in
any other graphic format (GIF, JPG, PNG etc), or create a new one from
scratch.
3. Increase or decrease (if necessary) the number of colors to 256.
4. Select Image -> Stretch -> Skew.
5. Select Horizontal -> set Percentage to 50.
6. Click OK.
7. Select Image -> Stretch -> Skew again.
8. Select Vertical -> set Percentage to 104.
9. Click OK.
10. Select Image -> Stretch -> Skew again.
11. Select Vertical -> set Percentage to 80.
12. Click OK.
13. Verify the new file size: select Image -> Attributes -> it should display:
320x400 bitmap.
14. Save it as LOGO.BMP.
15. Exit MS Paint.
16. Rename LOGO.BMP to LOGO.SYS.
17. Place LOGO.SYS in C:\ root