I finally got around to making a custom Finder background to go with my current Metal Muku fetish. This is a 2,000 pixel by 4,000 pixel image to be used with the typical settings (128 pixel icons & 10 pt font). Remember to adjust the spacing so they all line up. And it's an 8-bit PNG to keep the file size down (900Kb) for speed. The download includes a corrugated board background as well. Here's a quick visual tutorial
on how to setup Finder for these backgrounds. If you like these you should also try my Metalik Muku
theme and Metal Muku iTunes 9.1
traffic lights mod. Enjoy!