Customize EE 2 Login Screen
Carl Crawley at Hippo wrote up a nice tutorial on customizing your EE 2 Control Panel login screen.
It’s always nice to add your own touch to a login screen. From basic branding, to something a bit more complex. With this basic modification, you can make the login page something unique.
The technique described in the tutorial does require hacking some core EE files, so proceed with caution and understand the risks involved (broken upgrades, no support from EllisLab, etc). But in the end, you get a really nice, customized login screen that makes your client feel right at home when they log in to manage their website.

There’s a free download available at the bottom of the article that contains the theme files you’ll need to get up and running. Read the whole tutorial: Customising your EE2 CP Login
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Ben Seigel — 13:54 on 10.03.2010
If you just want to replaced the ExpressionEngine logo with your own image, try this:
http://ee-developer.com/home/articles/replacing-expressionengines-logo-on-the-login-screen/
No core file hacking required.