neomantic says

Disappointed by the pixelated default usplash theme that ships with Debian, I created this theme which prominently features the Debian swirl and echoes the simplicity of a few ubuntu usplash themes. A i368 debian binary package containing the theme and the full source can be downloaded from neomantic.com at the following links:
usplash-theme-debian-swirl_1.0.0_i386.deb
usplash-theme-debian-swirl_1.0.0.dsc
usplash-theme-debian-swirl_1.0.0.tar.gz

The binary supports the following screen resolutions:
1600x1200
1365x768
1024x768
800x600
640x480
640x400