To change windows START LOGO

First of all just u need to do is download Resource hacker.
Resource HackerTM is a freeware utility to view, modify, rename, add, delete and extract resources in 32bit Windows executables and resource files (*.res). It incorporates an internal resource script compiler and decompiler and works on Win95, Win98, WinME, WinNT, Win2000 and WinXP operating systems.its just 541Kb in the size.
The first step is to make a backup copy of the file explorer.exe located at C:\Windows\explorer. Place it in a folder somewhere on your hard drive where it will be safe. Start Resource Hacker and open explorer.exe located at C:\Windows\explorer.exe The category we are going to be using is String Table In Resource Hacker. Expand it by clicking the plus sign then navigate down to and expand string 37 followed by highlighting 1033. If you are using the Classic Layout rather than the XP Layout, use number 38. The right hand pane will display the stringtable as shown in Fig. 02. We’re going to modify item 578, currently showing the word “start” just as it displays on the current Start button.

There is no magic here. Just double click on the word “start” so that it’s highlighted, making sure the quotation marks are not part of the highlight. They need to remain in place, surrounding the new text that you’ll type. Go ahead andmnpe your new entry
Second Step

Now that the modified explorer.exe has been created it’s necessary to modify the registry so the file will be recognized when the user logs on to the system. If you don’t know how to access the registry I’m not sure this article is for you, but just in case it’s a temporary memory lapse, go to Start (soon to be something else) Run and type regedit in the Open: field. Navigate to:
HKEY_LOCAL_MACHINE\ SOFTWARE\ Microsoft\ Windows NT\ CurrentVersion\ Winlogon

the right pane (Fig. 05), double click the Shell entry to open the Edit String dialog box as shown in Fig. 06. In Value data: line, enter the name that was used to save the modified explorer.exe file. Click OK.

Close Registry Editor and either log off the system and log back in, or reboot the entire system if that’s your preference. If all went as planned you should see your new Start button with the revised text.

u can ofcource change the text of other Baloon Items , My Computer Name, Favourites and so on many more..