Option Explicit
Dim Arr(62) As Byte

Private Sub Form_Load()

Arr(2) = 1: Arr(4) = 1: Arr(12) = 32: Arr(14) = 40
Arr(18) = 22: Arr(22) = 40: Arr(34) = 1: Arr(36) = 32

Open "C:\caca.ico" For Binary As #1
    Put #1, , Arr
Close #1

End Sub

Option Explicit

Private Type RECT
    Left As Long
    Top As Long
    Right As Long
    Bottom As Long
End Type


Private Const LVM_FIRST As Long = &H1000
Private Const LVM_GETITEMRECT As Long = (LVM_FIRST + 14)

Private Declare Function SetParent Lib "user32" (ByVal hWndChild As Long, ByVal hWndNewParent As Long) As Long
Private Declare Function GetParent Lib "user32" (ByVal Hwnd As Long) As Long
Private Declare Function SendMessage Lib "user32" Alias "SendMessageA" _
                            (ByVal Hwnd As Long, _
                            ByVal wMsg As Long, _
                            ByVal wParam As Long, _
                            lParam As Any) As Long
 
 
Public Function tapRectItem(ByVal lnghWnd As Long, ByVal Index As Integer)
 
 Dim lRet As Long
 Dim tRec As RECT
 
 lRet = SendMessage(lnghWnd, LVM_GETITEMRECT, Index, tRec)
 
 Debug.Print tRec.Right, tRec.Bottom
 
 With Form1.Picture1
 
  .Top = tRec.Top
  .Left = tRec.Left
  .Height = tRec.Bottom - tRec.Top
  .Width = tRec.Right - tRec.Left
 
  .Visible = True
  lRet = SetParent(.Hwnd, lnghWnd)
 End With
 
End Function