Private Declare Function ExtractAssociatedIcon Lib "shell32.dll" Alias _
"ExtractAssociatedIconA" (ByVal hInst As Long, ByVal lpIconPath As String, _
lpiIcon As Long) As Long
Private Declare Function DrawIcon Lib "user32" (ByVal hdc As Long, _
ByVal x As Long, ByVal y As Long, ByVal hIcon As Long) As Long
Private Declare Function DestroyIcon Lib "user32" (ByVal hIcon As Long) As Long

Private Sub Command1_Click()
Dim hIcon As Long
' Извлекаем иконку
hIcon = ExtractAssociatedIcon(App.hInstance, "c:\windows\notepad.exe", 0)
' Рисуем иконку на форме
DrawIcon hdc, 0, 0, hIcon
' Освобождаем ресурсы
DestroyIcon hIcon
End Sub