BootSkin.exe is a part of Stardocks bootskin application. You can find more information here.

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Stardock BootSkin is a program that allows users to change their Windows 2000 and Windows XP boot screens.

Unlike other programs that can change the Windows XP boot screens, BootSkin does so in a safe manner. It doesn't patch the Windows XP kernel. Nor does it require the user to download replacement Windows XP kernels to do so.