SELECT 
  * 
FROM 
  cscart_logos 
WHERE 
  IF(
    layout_id = 0, 
    1, 
    IF(layout_id = 9, 1, 0)
  ) 
  AND IF(
    style_id = '', 
    1, 
    IF(style_id = 'Matbay', 1, 0)
  ) 
  AND company_id = 3

Query time 0.00027

Explain
id select_type table type possible_keys key key_len ref rows Extra
1 SIMPLE cscart_logos ALL 75 Using where

Result

logo_id layout_id company_id type style_id
58 0 3 mail Matbay
59 0 3 gift_cert Matbay
60 9 3 mail Matbay
61 9 3 favicon Matbay
62 9 3 theme Matbay
71 0 3 gift_cert