ThemeMaker's Animals - Animals desktop themes, includes 800 x 600 wallpaper, icons, cursors, and wavs. Some have logos, which will be stated in the description of that theme. - http://www.thememaker.com/themes/animals4.html
Amiras Nice Themesite - A variety of desktop themes, skins, and stationary designed around animals. - http://hem.passagen.se/ammira/index.html