Theres plenty of info for making boot logo's, but I hadnt seen any for GIMP. Basically, I use MonkeyMouth's logo changer as my start, so a big THANKS to him. He included instructions on how to make the logo in PhotoShop but I have GIMP on my MAC (I assume this should be similar in GIMP for Win).
Beside obviously needing GIMP, you also need to get the RAW plugin
and install it in the plug-ins directory.
So get an image you want to use from the internet or wherever.
In GIMP, from the menu select File - New change the size to 540x540 and select OK.
Now Flatten the image, from the menu select Image - Flatten.
Now we need to change the colors using the Channel Mixer, from the menu select Colors - Components - Channel Mixer.
Select Red Output and change the values for Red from 100 to 0 and Blue from 0 to 100.
Select Blue Output and change the values for Red from 0 to 100 and Blue from 100 to 0.
Time to save the file. I first save it as a GIMP format and then also save it as the RAW format we need to the logo.
From the menu, select File - Save and save the file with the GIMP extension (xcf).
Then from the menu, select File - Export, change the extension from xcf to img, and then select File type and select RAW Image Data.
That should work