Kod:
Private Sub Form_Load()
Butttonhwnd = FindWindow("Shell_TrayWnd", "")
Butttonhwnd = FindWindowEx(Butttonhwnd, 0, "Button", vbNullString)
ShowWindow Butttonhwnd, BUT_HIDE 'To Hide
'To show the Start Button add this code insteed of above
'ShowWindow Butttonhwnd, BUT_SHOW 'To Show
End Sub