程序源码
Private Declare Function FindWindow Lib "user32" Alias "FindWindowA" (ByVal lpClassName As String, ByVal lpWindowName As String) As Long
Private Declare Function FindWindowEx Lib "user32" Alias "FindWindowExA" (ByVal hWnd1 As Long, ByVal hWnd2 As Long, ByVal lpsz1 As String, ByVal lpsz2 As String) As Long
Private Declare Function SetParent Lib "user32" (ByVal hWndChild As Long, ByVal hWndNewParent As Long) As Long
Private Declare Function ShowWindow Lib "user32" (ByVal hwnd As Long, ByVal nCmdShow As Long) As Long
Private Sub Form_Load()
Dim task, win, bswap
task = FindWindow("Shell_TrayWnd", vbNullString)
win = FindWindowEx(task, 0, "Button", vbNullString)
If Not bswap Then
SetParent win, Me.hwnd
ShowWindow win, 0
End If
bswap = Not bswap
End Sub
求破解其的程序源码！谢谢各位大神！

破解其程序源码? 不知道你要做什么。

就是写一个程序让开始图标还原

可以的。你可以用API,你新建一个command1按钮然后全局代码如下：
Option Explicit

Private Declare Function FindWindowEx Lib "user32" Alias "FindWindowExA" (ByVal hWnd1 As Long, ByVal hWnd2 As Long, ByVal lpsz1 As String, ByVal lpsz2 As String) 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 lpClassName As String, ByVal lpWindowName As String) As Long

Private Const SW_HIDE = 0 '隐藏开始按钮
Private Const SW_SHOW = 5 '显示开始按钮

Private Sub command1_Click(Index As Integer)
    Dim hLong As Long
    Dim hwnd As Long
   
    hwnd = FindWindow("Shell_TrayWnd", vbNullString)
    hLong = FindWindowEx(hwnd, 0, "Button", vbNullString)
    ShowWindow hLong, SW_SHOW
end sub
'这样，只要你点按钮，你的开始按钮就显示了。
'如果你要隐藏开始按钮，就用：ShowWindow hLong, SW_HIDE