[Fire, walk with me]

Its the laughing man logo from Ghost in the Shell: Stand Alone Complex, I made it animated so the ring rotates like it does on the show

just cut and paste the two files in the zip into your sprays folder:

C:\Program Files\Valve\Steam\SteamApps\"user name"\counter-strike source\cstrike\materials\VGUI\logos

It will be titled "spray" when you select your spray in the options menu in counter-strike

here is a gif and a screenshot: