Создайте новый проект с формой и кнопкой на ней. Добавьте picturebox (установите Autosize=True) с картинкой bmp (не иконкой ico!), размер картинки должен быть 13х13. Скопируйте в проект код примера.
Declare Function GetMenu Lib "user32" (ByVal hwnd As Long) As Long
Declare Function GetSubMenu Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Declare Function GetMenuItemID Lib "user32" (ByVal hMenu As Long, ByVal nPos As Long) As Long
Declare Function SetMenuItemBitmaps Lib "user32" (ByVal hMenu As Long, ByVal nPosition As Long, ByVal wFlags As Long, ByVal hBitmapUnchecked As Long, ByVal hBitmapChecked As Long) As Long
Public Const MF_BITMAP = &H4&
Type MENUITEMINFO
cbSize As Long
fMask As Long
fType As Long
fState As Long
wID As Long
hSubMenu As Long
hbmpChecked As Long
hbmpUnchecked As Long
dwItemData As Long
dwTypeData As String
cch As Long
End Type
Declare Function GetMenuItemCount Lib "user32" (ByVal hMenu As Long) As Long
Declare Function GetMenuItemInfo Lib "user32" Alias "GetMenuItemInfoA" (ByVal hMenu As Long, ByVal un As Long, ByVal b As Boolean, lpMenuItemInfo As MENUITEMINFO) As Boolean
Public Const MIIM_ID = &H2
Public Const MIIM_TYPE = &H10
Public Const MFT_STRING = &H0&
Private Sub Command1_Click()
'Get the menuhandle of your app
hMenu& = GetMenu(Form1.hwnd)
'Get the handle of the first submenu (Hello)
hSubMenu& = GetSubMenu(hMenu&, 0)
'Get the menuId of the first entry (Bitmap)
hID& = GetMenuItemID(hSubMenu&, 0)
'Add the bitmap
SetMenuItemBitmaps hMenu&, hID&, MF_BITMAP, Picture1.Picture, Picture1.Picture
End Sub