Create Wallpaper/Background for folder in XP

2 Steps

step 1
[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
iconarea_image=C:\My Pictures\picture.jpg

place above code in Desktop.ini doc in folder you want to have background, There doesn't need to be any other text in this file. (this doc won't show cause its hidden by default view)

step 2
Go to command line and type this
attrib +s C:\My Pictures

Thats it.