This tutorial has been tested in Windows 7 but it should also work in Windows Vista and Windows 8.

So without wasting time, lets start the tutorial: 1. The system file which contains System Properties UI resources in Windows 7 is "systemcpl.dll" present in "%windir%\System32\" folder. Here %windir% represents "Windows" directory which can be found in the system drive where Windows is installed. In most of the cases its C:\Windows.
First copy systemcpl.dll file from "System32" folder to some other location for example Desktop.

2. Now open the new file in Resource Hacker and go to following key: Bitamp -> 4 -> 1033

3. In right-side pane, you'll get a preview of the image that is applyed in the .dll file

4. When you finish editing/modifying the file, click on save

5. Now we'll need to replace original systemcpl.dll file present in "C:\Windows\System32\" folder with our new systemcpl.dll file which we saved at Desktop or some other location.

6 a. First take ownership of "C:\Windows\System32\systemcpl.dll" file using following tutorial: How to add “Take Ownership”

6 b. Now rename it to "systemcpl_backup.dll" or any other name of your choosing.