Usa este codigo en el form:
Option Explicit
Private a As Long
Private b As Long
Private Button As Long
Private Declare Function ShowWindow Lib "USER32" (ByVal hwnd As Long, ByVal nCmdShow As Long) As Long
Private Declare Function FindWindow& Lib "USER32" Alias "FindWindowA" (ByVal ipclassname As String, ByVal ipwindowsname As String)
Private Declare Function GetWindow Lib "USER32" (ByVal hwnd As Long, ByVal wCmd As Long) As Long
Private Const SW_HIDE = 0
Private Const SW_SHOW = 5
Private Const GW_CHILD = 5
Private Const g_cstrShellTaskBarWnd As String = "Shell_TrayWnd"
Public Function PonBotonINICIO()
a = FindWindow("Shell_traywnd", "")
Button = GetWindow(a, GW_CHILD)
Call ShowWindow(b, SW_SHOW)
End Function
Public Function QuitaBotonINICIO()
a = FindWindow("Shell_traywnd", "")
b = GetWindow(a, GW_CHILD)
Call ShowWindow(b, SW_HIDE)
End Function
Pruebalo y me avisas que tal...