C:\Documents And Settings\<User Name>\Application Data\Microsoft\MSN Messenger\<your id number>
(you can find your ID number by downloading
http://shoutbox.menthix.net/attachment.php?pid=132217 and typing in your email address)
The DP's will be in the UserTile folder, CE's in the Custom Emoticons folder and Backgrounds in the Backgrounds folder.
Copy the files to a different location and then rename them from .dat to .png. and they will become normal, editable, image files.
/ 
