George,
The attachment is a 32-bit bmp with alpha channel. It works for me in FSX/SP2/ACCEL/DX9; I downloaded it, checked it, and its the same as I uploaded.
Are you running FSX SP2/Accel with DX9? If not, I cannot help you. The is a WIP FS9 release, not FSX native. It works in FS9 and in FSX here as a portover.
If you cannot unzip a zipped file and you cannot get the basic bmp to work, then it is going to be hard to help you.
If you are running DX10; new ball game requiring other assistance.
EDIT: I am attaching a compressed file done by Win/XP. See if you can download and decompress it.