start orbs need to be placed in the 'bitmap' folder in 'explorer.exe', files need replacing are 6801, 6805, and 6809. if you you want to replace your startmenu userpic frame then you replace 7013 also. I dunno if you got wut Mr. Grim said but wut he means is you dun need to know where to look for these files if you alread gots 'theme resource changer' installed in your system cuz all you need to do now is make 3 additional folders (namely 'explorer.exe', 'explorerframe.dll', and 'sell32.dll') inside your 'themename' folder. note that they are not the actual system files but FOLDERS named after the systemsfiles you wish modified, from there you just put your desired images (in *.png format) in their respective folders and named accordingly (e.g. for 'start orbs' files have to be named '6801.png', '6805.png', and '6809.png' in the 'explorer.exe' folder in your 'themename' folder)

once youve installed 'theme resource changer' theres no need to run it every time you want to switch themes, go straight to 'personalize' and pick desired theme and 'theme resource changer' will do its job unobtrusively. always read the "read me.txt." that comes with the downloads, it normally explains everything you need to know about wut you downloaded. hope this helps.