this is a plymouth theme or is the same to say that you can change your initiate screen with plymouth..
Many linux distributions already have plymouth, but to implement a custom theme may be different from ubuntu per example.
in ubuntu derivate distros is in this way:
copy the Gud_One folder with administrative mode to usr/share/plymouth/themes
then open the terminal and copy and paste one by one this commands
sudo ln -sf /usr/share/plymouth/themes/Gud_One/Gud_One.plymouth /etc/alternatives/default.plymouth
sudo update-initramfs -u