Public Declare Function Shell_NotifyIcon Lib "shell32.dll" Alias "Shell_NotifyIconA" (ByVal dwMessage As Long, ByRef lpData As NOTIFYICONDATA) As Long
Public Type NOTIFYICONDATA
    cbSize As Long
    hwnd As Long
    uID As Long
    uFlags As Long
    uCallbackMessage As Long
    hIcon As Long
    szTip As String * 64
End Type
Public Const NIM_ADD = &H0
Public Const NIM_MODIFY = &H1 'Borrar si no se quiere animar la imagen
Public Const NIM_DELETE = &H2
Public Const NIF_MESSAGE = &H1
Public Const NIF_ICON = &H2
Public Const NIF_TIP = &H4
Public Const WM_LBUTTONDBLCLK = &H203
Public Const WM_LBUTTONDOWN = &H201
Public Const WM_RBUTTONUP = &H205
Dim IC As NOTIFYICONDATA

Public Sub Iconito(Tip As String, Foto As PictureBox)
    IC.cbSize = Len(IC)
    IC.hwnd = Foto.hwnd
    IC.uID = 1&
    IC.uFlags = NIF_ICON Or NIF_TIP Or NIF_MESSAGE
    IC.uCallbackMessage = WM_LBUTTONDOWN
    IC.hIcon = Foto.Picture
    IC.szTip = Tip & Chr(0)
    Shell_NotifyIcon NIM_ADD, IC
End Sub

Public Sub BorrarIconito()
    Shell_NotifyIcon NIM_DELETE, IC
End Sub

Private Sub Picture1_Click()
Iconito "Texto", Picture1
Form1.Hide
End Sub

Private Sub Picture1_MouseDown(Button As Integer, Shift As Integer, X As Single, Y As Single)
Dim msg As Integer
msg = X / Screen.TwipsPerPixelX
If msg = WM_LBUTTONDBLCLK Then
    Form1.Show
    BorrarIconito
ElseIf msg = WM_RBUTTONUP Then
    Form1.Show
    BorrarIconito
End If
End Sub

Private Sub Form_Resize()
If Me.WindowState = 1 Then
    'Aqui llamas a la funcion desead
End If
End Sub