How can you change or edit the little stand by, turn off, restart panel that pops up when you hit the turn off computer button on the start menu?

I am using XP with a vista style visual theme and I want to change that panel so it matches my theme. I thought maybe there was a bitmap or png file similar to what is used in a visual theme burried in the windows folder but have not been able to locate it.

Perhaps I am looking in the wrong place or going about it all wrong, could someone please enlighten me.

Thanks you

beings its not part of a theme you would have to edit a dll probably... not the best idea