1. Create any logo/image with your favourite image editor with Maximum dimensions 180*114.
(Greater Dimensions are OK but some area of image will not be displayed in logo)

2. Save it to "c:\windows\system\oemlogo.bmp" as standard BMP format. (In directory c:\windows\system)

All done! Now right click on "My Computer" Icon and left click "Properties"

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To insert Processor Manufacturer and Model

Open "c:\windows\system\Oeninfo.ini" file with notepad or any test editor.

Type following in the file:

_________________________
[general]
Manufacturer= Intel®
Model= Pentium® 4

_________________________
(To type "®" press 0,1,7,4 one after another while holding alt key)

Replace Intel® and Pentium® 4 by your Model and Processor
Save the file. All done!

Now right click on "My Computer" Icon and left click "Properties"

(NOTE: It is necessary to backup your original oemlogo.bmp or oeminfo.ini if they exist.)