Create a Standard Desktop for all users on an XP PC/ Laptop

Hi,
I’ve been looking into do this and have found through my experiments that when I use a .GIF image for the desktop, (company logo), that it is not recognised and not displayed.

So far I have set up the desired desktop on the Administrator account. Logged off. Logged on as a power user’s account, (my own.) Copied the ntuser and ntuser.dat file to C:\Documents and Settings\Default User and clanging the .dat extention to .man. I then log off and log in as a normal user to test the settings and the desktop logo is not displayed, (just the white background that I specified.) The machine has a local copy of the file, so surely that’s not an issue.

Any suggestions?
Thanks and Kind Regards,
chuck.

(edited to include my manners.)