SELECT 
  * 
FROM 
  cscart_logos 
WHERE 
  IF(
    layout_id = 0, 
    1, 
    IF(layout_id = 1, 1, 0)
  ) 
  AND IF(
    style_id = '', 
    1, 
    IF(
      style_id = 'rfservices-theme', 1, 0
    )
  ) 
  AND company_id = 1

Query time 0.00014

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_logos",
      "access_type": "ALL",
      "rows": 49,
      "filtered": 100,
      "attached_condition": "cscart_logos.company_id = 1 and if(cscart_logos.layout_id = 0,1,if(cscart_logos.layout_id = 1,1,0)) and if(cscart_logos.style_id = '',1,if(cscart_logos.style_id = 'rfservices-theme',1,0))"
    }
  }
}

Result

logo_id layout_id style_id company_id type
7 0 1 gift_cert
62 1 rfservices-theme 1 theme
63 1 rfservices-theme 1 favicon
64 1 rfservices-theme 1 mail