Magento 1.9 – How to Change Cookie Notice Image

It's easy to do. If you want to float an image to the bottom left you would use this CSS:

.badge {
  position: fixed;
  bottom: 0;
  left: 0;
  width:80px;
  height: 80px;    
}

You'll want to create this .badge element (<div class="badge">) somewhere on the site and place the css in your own override css.

Here's a bin if you want to see it in action:

http://jsbin.com/bewey/1/edit

You can do it from this template file :

/app/design/frontend/base/default/template/paypal/payment/mark.phtml

Both paypal logo and text "What is Paypal" is coded in this file.

Ideally you should copy this file with same path in your theme and modify this file according to requirements.

Like if your theme is :

/app/design/frontend/default/mytheme

Then in its template folder create same path as "paypal/payment" and put modified mark.phtml here (If the path and file is already here you can directly modify it).

Try this.

reference: link