~/.kde/share/apps/ksplash exists only when you install a custom splash screen. You can do it by the KDE Control Center under Appearance & Themes --> Splash Screen. Click on Add and select the splash screen you want to install (usually a tar.gz that will be automatically extracted in your ksplash/Themes directory). System wide splash screens are usually under /opt/kde3/share/apps/ksplash/Themes.
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