It is actually just a simple registry hack.
Just open up regedit and go to:
HKEY USERS\ .DEFAULT\Control Panel\Desktop
Edit the wallpaper value to the full path of any .bmp file you like!
That is it!
However, there are a few more options we can change actually.
For instance, giving the TileWallpaper string a value of 1, would make the wallpaper you set in the wallpaper string to be tiled. This should be 0 if you just want to set a picture you like as wallpaper.
Another important value here is the WallpaperStyle. Set it to 2 to make the walpaper you set to be stretched.
You can also modify the value Pattern to set the background pattern.
To get the required value to set as the Pattern value’s Data; go to:
HKEY USERS\ .DEFAULT\Control Panel\Patterns
Just copy the pattern you want’s Data and paste it as the aforementioned Pattern value(under Desktop)’s Data.
Just logoff, and logon again; you will see the changes!