How To Create A Custom Startup Splash:
Windows ME unlike previous versions of windows does not contain a "logo.sys" file that can be edited or replaced. The startup splash exists somewhere else. If you currently have a logo.sys file installed it didn’t come from Windows ME.
What you can do is create a custom logo.sys file and place it in the root directory "C:\". Windows will recognize it and use it by default. You can create your own windows start up splash by opening mspaint and creating a bitmap . Select Image from the menu and choose attributes. Change the existing settings to.....Width:320 Height:400 Create your bitmap . Once you have completed your work of art select file from the menu then choose save. When the save dialogue box opens name the file logo.sys and save it to C:\. You’re done! Restart the computer to see it in action. When you grow tired of the logo you can just delete it from C:\ and your original windows me startup splash will return.
I found some great software for automating this process. http://www.nucleus.com/~kmcmurdo/logos/index.htm
Windows shutdown splash is "logos.sys" and is located in the root directory "C:\Windows". I have only seen the shutdown splash appear once while shutting down since I installed Windows ME. Should you decide to customize this remember to back up this file incase its replaced or deleted. Rename it to logos.bak or just relocate it to a safe place. You can always extract the file from the .CABs if its lost.
This is the location of your startup/shutdown splashes in the cabs:
C:\WINDOWS\OPTIONS\INSTALL\NET4.cab is "logos.sys" (shutdown)
C:\WINDOWS\OPTIONS\INSTALL\WIN_19.cab is "sulogo.sys" (startup)
I found the startup splash but only in the cabs. It’s named sulogo.sys rather than logo.sys. I have found several websites around the internet explaining that the startup splash in windows me is embedded in the IO.SYS file. I can’t confirm this because I don’t know how to un-imbed it :). Here is a link for anyone who is curious. http://www.annoyances.org/exec/show/article02-011