Ok, I just re-did my desktop...... With HTML. It's really cool because I have links to my most visited sites, right on my desktop. Anyone who wants an HTML desktop, PM me and tell me what you want. Anyone who wants to know how to make one, it's easy.
1. Take a screenshot, of anything, anything will work as long as the image is the size of your resolution. Or you could manually type in the resolution in Photoshop.
2. File > New. The right size should be in there thanks to the screen cap.
3. Now begin designing, make it look however you want it to.
4. Grab your handy little slice tool((I'm figuring you know how to design websites in PS))), and slice out any links you have((if you don't have links, why'd you make an HTML wallpaper?)), and putting in the correct settings. Usually I type in the address and for Target I type "blank".
5. File > Save For Web. Now save it in a new folder.
6. Right click on your Desktop and click on Properties, or whatever you click on to edit your desktop preferences. Go to Wallpaper and click Browse. Now head to the folder with the containing HTML document and select it. Now click Apply. BAM! HTML Wallpaper.