Public Function CreateIcon() As Icon
 
        Dim ico As Icon
        Using bmp As New Bitmap(32, 32), _
            gr As Graphics = Graphics.FromImage(bmp)
            gr.Clear(Color.Yellow)
 
            ' Get an Hicon for myBitmap.
            Dim HIcon As IntPtr = bmp.GetHicon()
            ' Create a new icon from the handle.
            ico = System.Drawing.Icon.FromHandle(HIcon)
        End Using
        Return Ico
    End Function

            Dim HIcon As IntPtr = bmp.GetHicon()