Issue: User wants to have company logo on header when he opens blank Excel 2010.

Solution:
1) Open Excel 2010
2) Click on Insert tab, click on Header & Footer in Text Column
3) Click on Picture in Header & Footer Elements column to select picture for header
4) Click on Format Picture in Header & Footer Elements to adjust the picture’s size    if it is too big.
5) Click on File, Save
Filename must be Book.xltx
Save as type is Excel Template (*.xltx)
6) Save location must be C:\Program Files (x86)\Microsoft Office\Office14\XLSTART
7) Click Save
8) Close all Excel files and open Excel 2010 again.

Reference:

Productivity 101: Setting Up Excel Default Formatting

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