Based on natural_gentoo, with BlueCurls background and Gentoo logo.

Copy the folder BlueCurls/ to /etc/splash/BlueCurls/, and generate the initramfs using the command:
[quote][indent] # splash_geninitramfs -v -g /boot/initramfs-splash.igz BlueCurls[/indent][/quote]
. And then change the grub boot lines appropriately. For example, in /boot/grub/grub.cfg, the menu entry may look like:
[quote][indent]menuentry "Gentoo GNU/Linux" {
insmod ext2
set root=(hd0,5)
linux /boot/vmlinuz root=/dev/sda5 splash=silent,theme:BlueCurls
CONSOLE=/dev/tty1 quiet logo.nologo video=uvesafb:1680x1050-32,mtrr:3,ywrap
initrd /boot/initramfs-splash.igz
}[/indent][/quote]
. If using kdm, and while shutting down or rebooting there is a blurb of text before the splash screen is shown, remove the "-novtswitch" option in the line containing "ServerCmd" in /usr/share/config/kdm/kdmrc, for example,
[quote][indent] ServerCmd=/usr/bin/X -br -quiet -dpi 96[/indent][/quote]
.

Also see BlueCurls grub screen, kdm, ksplash and wallpaper.