On mac, you will find this setting inside the eclipse package in your ADT folder. Just right-click the Eclipse application and select "Show Package Contents."
Inside the content folder there is a file called "Info.plist", which contains all the settings for the application icon and splash screen. I found that I had double icon definitions, so I just removed the non-ADT and pointed the burst to the right place.
For the splash screen, you will need to use the full path to the bmp file. It should be something like this:
/{adt-install-location}/eclipse/plugins/com.android.ide.eclipse.adt.package_{your-build-number}/splash.bmp
You will need to check your plugin directory to find out what your build number is, since it may be different for you than for me. After changing these lines in the plist file, save it and you should return to normal operation.
Nathan plesnicher
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