In the desired folder search for desktop.ini hidden file, if doesn't exist then create it via notepad. Make sure it contain the text written below:
[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
IconArea_Image=C:\Photo.jpg
*Change the picture location here.
This process will show the choosen picture in this folder's background.
Toolbar Background -
Open Regedit from Run & goto,
HKEY_CURRENT_USER\SOFTWARE\Microsoft\Internet Explorer\Toolbar\
Create a 'new string value' named BackBitmap and type in a path to a bmp or gif image, such as c:\windows\aks.bmp.
This process will show the chosen picture in this toolbar's background

