Step 1Move the folder to:
Win Vista/7: C:\Users\<username>\Documents\Sports Interactive\Football Manager 2013\graphics\
Win 2000/XP: C:\Documents and Settings\<username>\My Documents\Sports Interactive\Football Manager 2013\graphics\
Win 98/ME: C:\My Documents\Sports Interactive\Football Manager 2013\graphics\
Mac OS X: /Users/<username>/Documents/Sports Interactive/Football Manager 2013/graphics/
Create the folder "graphics" if it doesn't exist.
Step 2Run Football Manager 2013 and go to: Preferences > Interface
Click "Clear Cache" button at the top.
Click "Reload Skin" button at the bottom.
There should be a box that pops up saying 'loading image data for the new skin'. Once this is done your graphics should be working within the game.