Option Explicit
'KERNEL32
Private Declare Function GetVersion Lib "KERNEL32" () As Long
'SHELL32
Private Declare Function SHGetUserPicturePath Lib "SHELL32" Alias "#261" (ByVal pUserOrPicName As Long, ByVal sguppFlags As Long, ByVal pwszPicPath As Long, ByVal picPathLen As Long) As Long
Private Declare Function xp_SHGetUserPicturePath Lib "SHELL32" Alias "#233" (ByVal pUserOrPicName As Long, ByVal sguppFlags As Long, ByVal pwszPicPath As Long) As Long
 
Private Const SGUPP_CREATEPICTURESDIR = &H80000000
 
Public Function LoadUserTile() As IPictureDisp
    Dim sPath   As String
 
    sPath = String$(256, vbNullChar)
 
    Select Case (GetVersion() And &HFF)
        Case 5
            Call xp_SHGetUserPicturePath(0, SGUPP_CREATEPICTURESDIR, StrPtr(sPath))
        Case 6
            Call SHGetUserPicturePath(0, SGUPP_CREATEPICTURESDIR, StrPtr(sPath), 256)
    End Select
 
    sPath = Left$(sPath, InStr(1, sPath, vbNullChar) - 1)
 
    Set LoadUserTile = LoadPicture(sPath)
End Function

Private Sub Form_Load()
    Picture1.Picture = LoadUserTile()
End Sub