How do I create/compile my own logonui.exe Welcome screen ?

[Martin Caldwell]

I want to replace the current default XP Welcome screen (embedded in logonui.exe)
by my own picture.

I found a lot of comments on how to replace the current logonui.exe
with another, already existing logonui.exe out e.g. of an archive.

But I did NOT found a step-by-step guide on how
to compile/create my own logonui.exe with my own picture!

Which picture format is necessary: BMP or JPG?
How do I determine where the user accounts are listed?

Is there a freeware/shareware tool which helps me to compile a new logonui.exe ?

Martin