A Background Image For Explorer Toolbars
To display a background bitmap for Windows Explorer toolbars, navigate to HKEY_CURRENT_USER\Software\Microsoft\Internet Explorer\Toolbar and create a new String value by right-clicking in the right hand pane and selecting New > String. Call it“BackBitmapShell”. Double-click on it and enter the path of the image you want to use as a background. The image must be in the .bmp format.