TO do this copy the following code in notepad and save it as DESKTOP.ini ( Remember .ini extension is must)
[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
iconarea_image=pizap.com13293006752651.jpg
iconarea_text=0x00FFFFFF
Note: The .ini file and the Image should be there in the folder or drive you want the Image to be in.
To add your desired Image, replace the "pizap.com13293006752651.jpg" in the .ini file with your image's name. Dont forget to mention the extension.
Thats all you gotta do.
