Function CreateIcon(string s) As Icon
Dim bmp As New Bitmap(16, 16)
Dim brush As New SolidBrush(Color.Black)
Dim g As Graphics = Graphics.FromImage(bmp)
g.DrawString(s, New Font("Arial", 10f), brush, 0, 0)
g.Dispose()
Dim hIcon As IntPtr = bmp.GetHicon()
Return Icon.FromHandle(hIcon)
End Function