For the toolbar do this:
To configure a background for Windows Explorer toolbars, perform the following steps:
*Start a registry editor (e.g., regedit.exe).
*Navigate to HKEY_CURRENT_USER\Software\Microsoft\Internet Explorer\Toolbar.
*From the Edit menu, select New - String Value.
*Enter a name of BackBitmapShell, and press Enter.
*Double-click the new value, set it to the name and location of the bitmap file you want to use for your background (e.g., c:\windows\zapotec.bmp), and click OK.
*Close the registry editor.