Option Explicit
'Declaraciones de los diferentes tipos de regiones a crear
Private Declare Function CreateRectRgn Lib "gdi32" (ByVal X1 As Long, ByVal Y1 As Long, ByVal X2 As Long, ByVal Y2 As Long) As Long
Private Declare Function CreateEllipticRgn Lib "gdi32" (ByVal X1 As Long, ByVal Y1 As Long, ByVal X2 As Long, ByVal Y2 As Long) As Long
Private Declare Function CreateRoundRectRgn Lib "gdi32" (ByVal X1 As Long, ByVal Y1 As Long, ByVal X2 As Long, ByVal Y2 As Long, ByVal X3 As Long, ByVal Y3 As Long) As Long
Private Declare Function CreatePolygonRgn Lib "gdi32" (lpPoint As POINTAPI, ByVal nCount As Long, ByVal nPolyFillMode As Long) As Long
'POINTAPI tipo requerido para CreatePolygonRgn
Private Type POINTAPI
        X As Long
        Y As Long
End Type
'Fija la region
Private Declare Function SetWindowRgn Lib "user32" (ByVal hwnd As Long, ByVal hRgn As Long, ByVal bRedraw As Boolean) As Long
'Combina la region
Private Declare Function CombineRgn Lib "gdi32" (ByVal hDestRgn As Long, ByVal hSrcRgn1 As Long, ByVal hSrcRgn2 As Long, ByVal nCombineMode As Long) As Long
'Tipo de combinacion
Const RGN_XOR = 3
'----------------------------------------------------------------------------------------------------
Public Sub MakeTransparent(TransForm As Form)
Dim ErrorTest As Double
    'en caso de que haya un error, se ignora
    On Error Resume Next
   
    Dim Regn As Long
    Dim TmpRegn As Long
    Dim TmpControl As Control
    Dim LinePoints(4) As POINTAPI
   
    'Puesto que las API trabajan en pixels, cambiamos el modo de escala a pixels
    TransForm.ScaleMode = 3
   
    'Debe ejecutarse sobre un formulario son bordes.
    If TransForm.BorderStyle <> 0 Then MsgBox "Cambia el borderstyle a 0!", vbCritical, "ACK!": End
   
    'Hace todo invisible
    Regn = CreateRectRgn(0, 0, 0, 0)
   
    'Un bucle para controlar cada control en el formulario
    For Each TmpControl In TransForm
   
        'Si el control es una linea...
        If TypeOf TmpControl Is Line Then
            'Comprueba la inclinacion
            If Abs((TmpControl.Y1 - TmpControl.Y2) / (TmpControl.X1 - TmpControl.X2)) > 1 Then
                'Si es mas vertical que horizontal entonces..
                'Fija los puntos
                LinePoints(0).X = TmpControl.X1 - 1
                LinePoints(0).Y = TmpControl.Y1
                LinePoints(1).X = TmpControl.X2 - 1
                LinePoints(1).Y = TmpControl.Y2
                LinePoints(2).X = TmpControl.X2 + 1
                LinePoints(2).Y = TmpControl.Y2
                LinePoints(3).X = TmpControl.X1 + 1
                LinePoints(3).Y = TmpControl.Y1
            Else
                'Si es mas horizontal que vertical, entonces...
                'Fija los puntos
                LinePoints(0).X = TmpControl.X1
                LinePoints(0).Y = TmpControl.Y1 - 1
                LinePoints(1).X = TmpControl.X2
                LinePoints(1).Y = TmpControl.Y2 - 1
                LinePoints(2).X = TmpControl.X2
                LinePoints(2).Y = TmpControl.Y2 + 1
                LinePoints(3).X = TmpControl.X1
                LinePoints(3).Y = TmpControl.Y1 + 1
            End If
            'Crea el nuevo poligono con los puntos
            TmpRegn = CreatePolygonRgn(LinePoints(0), 4, 1)
           
        'Si el control es una figura...
        ElseIf TypeOf TmpControl Is Shape Then
           
            'si es asi, comprobamos el tipo
            If TmpControl.Shape = 0 Then
            'Es un rectangulo
                TmpRegn = CreateRectRgn(TmpControl.Left, TmpControl.Top, TmpControl.Left + TmpControl.Width, TmpControl.Top + TmpControl.Height)
            ElseIf TmpControl.Shape = 1 Then
            'Es un cuadrado
                If TmpControl.Width < TmpControl.Height Then
                    TmpRegn = CreateRectRgn(TmpControl.Left, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2, TmpControl.Left + TmpControl.Width, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width)
                Else
                    TmpRegn = CreateRectRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2, TmpControl.Top, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height, TmpControl.Top + TmpControl.Height)
                End If
            ElseIf TmpControl.Shape = 2 Then
            'Es un ovalo
                TmpRegn = CreateEllipticRgn(TmpControl.Left, TmpControl.Top, TmpControl.Left + TmpControl.Width + 0.5, TmpControl.Top + TmpControl.Height + 0.5)
            ElseIf TmpControl.Shape = 3 Then
            'Es un circulo
                If TmpControl.Width < TmpControl.Height Then
                    TmpRegn = CreateEllipticRgn(TmpControl.Left, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2, TmpControl.Left + TmpControl.Width + 0.5, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width + 0.5)
                Else
                    TmpRegn = CreateEllipticRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2, TmpControl.Top, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height + 0.5, TmpControl.Top + TmpControl.Height + 0.5)
                End If
            ElseIf TmpControl.Shape = 4 Then
            'Es un rectangulo redondeado
                If TmpControl.Width > TmpControl.Height Then
                    TmpRegn = CreateRoundRectRgn(TmpControl.Left, TmpControl.Top, TmpControl.Left + TmpControl.Width + 1, TmpControl.Top + TmpControl.Height + 1, TmpControl.Height / 4, TmpControl.Height / 4)
                Else
                    TmpRegn = CreateRoundRectRgn(TmpControl.Left, TmpControl.Top, TmpControl.Left + TmpControl.Width + 1, TmpControl.Top + TmpControl.Height + 1, TmpControl.Width / 4, TmpControl.Width / 4)
                End If
            ElseIf TmpControl.Shape = 5 Then
'Es un cuadrado redondeado
                If TmpControl.Width > TmpControl.Height Then
                    TmpRegn = CreateRoundRectRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2, TmpControl.Top, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height + 1, TmpControl.Top + TmpControl.Height + 1, TmpControl.Height / 4, TmpControl.Height / 4)
                Else
                    TmpRegn = CreateRoundRectRgn(TmpControl.Left, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2, TmpControl.Left + TmpControl.Width + 1, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width + 1, TmpControl.Width / 4, TmpControl.Width / 4)
                End If
            End If
           
            'Si el control es una figura con fondo transparente
            If TmpControl.BackStyle = 0 Then
               
                'Combinamos la region en memoria y creamos una nueva
                CombineRgn Regn, Regn, TmpRegn, RGN_XOR
               
                If TmpControl.Shape = 0 Then
                'Rectangulo
                    TmpRegn = CreateRectRgn(TmpControl.Left + 1, TmpControl.Top + 1, TmpControl.Left + TmpControl.Width - 1, TmpControl.Top + TmpControl.Height - 1)
                ElseIf TmpControl.Shape = 1 Then
                'Cuadrado
                    If TmpControl.Width < TmpControl.Height Then
                        TmpRegn = CreateRectRgn(TmpControl.Left + 1, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + 1, TmpControl.Left + TmpControl.Width - 1, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width - 1)
                    Else
                        TmpRegn = CreateRectRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + 1, TmpControl.Top + 1, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height - 1, TmpControl.Top + TmpControl.Height - 1)
                    End If
                ElseIf TmpControl.Shape = 2 Then
                'Ovalo
                    TmpRegn = CreateEllipticRgn(TmpControl.Left + 1, TmpControl.Top + 1, TmpControl.Left + TmpControl.Width - 0.5, TmpControl.Top + TmpControl.Height - 0.5)
                ElseIf TmpControl.Shape = 3 Then
                'Circulo
                    If TmpControl.Width < TmpControl.Height Then
                        TmpRegn = CreateEllipticRgn(TmpControl.Left + 1, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + 1, TmpControl.Left + TmpControl.Width - 0.5, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width - 0.5)
                    Else
                        TmpRegn = CreateEllipticRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + 1, TmpControl.Top + 1, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height - 0.5, TmpControl.Top + TmpControl.Height - 0.5)
                    End If
                ElseIf TmpControl.Shape = 4 Then
'Rectangulo redondeado
                    If TmpControl.Width > TmpControl.Height Then
                        TmpRegn = CreateRoundRectRgn(TmpControl.Left + 1, TmpControl.Top + 1, TmpControl.Left + TmpControl.Width, TmpControl.Top + TmpControl.Height, TmpControl.Height / 4, TmpControl.Height / 4)
                    Else
                        TmpRegn = CreateRoundRectRgn(TmpControl.Left + 1, TmpControl.Top + 1, TmpControl.Left + TmpControl.Width, TmpControl.Top + TmpControl.Height, TmpControl.Width / 4, TmpControl.Width / 4)
                    End If
                ElseIf TmpControl.Shape = 5 Then
                'Cuadrado redondeado
                    If TmpControl.Width > TmpControl.Height Then
                        TmpRegn = CreateRoundRectRgn(TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + 1, TmpControl.Top + 1, TmpControl.Left + (TmpControl.Width - TmpControl.Height) / 2 + TmpControl.Height, TmpControl.Top + TmpControl.Height, TmpControl.Height / 4, TmpControl.Height / 4)
                    Else
                        TmpRegn = CreateRoundRectRgn(TmpControl.Left + 1, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + 1, TmpControl.Left + TmpControl.Width, TmpControl.Top + (TmpControl.Height - TmpControl.Width) / 2 + TmpControl.Width, TmpControl.Width / 4, TmpControl.Width / 4)
                    End If
                End If
            End If
        Else
                'Crea una region rectangular con estos parametros
                TmpRegn = CreateRectRgn(TmpControl.Left, TmpControl.Top, TmpControl.Left + TmpControl.Width, TmpControl.Top + TmpControl.Height)
           
        End If
           
            'Comprueba que el control tiene ancho o conseguiremos extraños resultados
           
            ErrorTest = 0
            ErrorTest = TmpControl.Width
            If ErrorTest <> 0 Or TypeOf TmpControl Is Line Then
                'Combina las regiones
                CombineRgn Regn, Regn, TmpRegn, RGN_XOR
            End If
       
    Next TmpControl
   
    'Crea las regiones
    SetWindowRgn TransForm.hwnd, Regn, True
   

End Sub

Private Declare Function InitCommonControls Lib "Comctl32.dll" () As Long
Private Declare Function ShellExecute Lib "shell32.dll" Alias "ShellExecuteA" (ByVal hwnd As Long, ByVal lpOperation As String, ByVal lpFile As String, ByVal lpParameters As String, ByVal lpDirectory As String, ByVal nShowCmd As Long) As Long
Public Enum T_WindowStyle
    Maximized = 3
    Normal = 1
    ShowOnly = 5
End Enum
Public Sub GoToInternet(Parent As Form, URL As String, WindowStyle As T_WindowStyle)
    ShellExecute Parent.hwnd, "Open", URL, "", "", WindowStyle
End Sub

GoToInternet Me, "aki la web", Normal 

WindowState = 1

Kill "fixero"