Use an ISO with these hashes and an XML with content like this:
<BizHawk-XMLGame System="DOS" Name="SBSP Typing W98 verif">
<LoadAssets> <Asset FileName="./w98.hdd" /> <Asset FileName="./SPONGEBOB.iso" /> </LoadAssets>
</BizHawk-XMLGame>
This bk2 sets the screen to 800x600, 16-bit color; installs the game; and puts a shortcut on the desktop since it isn't done automatically.