Add a picture to your folder background

copy the following to notepad

[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
iconarea_image="image file path and name "

iconarea_text=0x00000000

insert the path of your image after the iconarea_image (with the quotations)

eg:-
[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
iconarea_image="E:\Pictures\SG1.jpg "
iconarea_text=0x00000000

if the picture is in the same folder only the image name will do.

the 'iconarea_text=0x00000000' will set the text colour of the icons.
the last six numbers are the colour in hex

eg:- 000000 = black
FFFFFF = White
0000FF = blue

iconarea_text=0x00000000 this will set the text colour to black

iconarea_text=0x00000000 this will set the text colour to white

save the file as "Desktop.ini"

then close the folder and go to Start-Run

type
Attrib +s "Your folder path and name"

eg:- Attrib +s "E\Stargate"

Then go to your folder and check it out.