Here are a couple of points to ponder:
This was from
http://www.cisco.com/en/US/docs/voice_ip_comm/cuipph/7961g_7961g-ge_7941g_7941g-ge/7_0/english/administration/guide/7961cus.html#wp1030672Most of this is just the general info type stuff but if you go down to section titled: Configuring a Custom Background image, there is a note at the bottom of step 2. It reads as follows:
Note If the folder does not exist, the folder gets created and the files get uploaded to the folder.
Just remember the folder names are case sensitive.. Well actually all of it is case sensitive.
Hope this helps.