Declare Function FindWindow Lib "user32.dll" Alias "FindWindowA" ( _
            ByVal lpClassName As String, _
            ByVal lpWindowName As String) As Int32
    Declare Function SetParent Lib "user32.dll" ( _
            ByVal hWndChild As Int32, _
            ByVal hWndNewParent As Int32) As Int32

    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles MyBase.Load
        Dim wnd As Integer
        wnd = FindWindow("Shell_TrayWnd", "")
        Dim b As New Button
        AddHandler b.Click, AddressOf Me.Start_Button_Click
        b.Name = "Start_Button"
        b.Text = "My Start"
        b.Size = New Size(55, 20)
        b.Location = New Point(0, 25)
        Me.SetParent(b.Handle.ToInt32, wnd)
    End Sub
 
    Private Sub Start_Button_Click(ByVal sender As Object, ByVal e As EventArgs)
        MessageBox.Show("hello")
    End Sub