Public Class Form1
    Private Declare Auto Function ExtractIcon Lib "shell32.dll" (ByVal hInst As _
      IntPtr, _
    ByVal lpszExeFileName As String, ByVal nIconIndex As Integer) As IntPtr
 
    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles Button1.Click
        Button1.BackgroundImageLayout = ImageLayout.Center
        Button1.BackgroundImage = Drawing.Icon.FromHandle(ExtractIcon(New _
          IntPtr, "shell32.dll", 3)).ToBitmap
    End Sub
End Class