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 ShowWindow Lib "user32" (ByVal hWnd As Long, ByVal nCmdShow As Long) As Long

Function HideStartButton()
OurParent& = FindWindow("Shell_TrayWnd", "")
OurHandle& = FindWindowEx(OurParent&, 0, "Button", vbNullString)
ShowWindow OurHandle&, 0
End Function

Function ShowStartButton()
OurParent& = FindWindow("Shell_TrayWnd", "")
OurHandle& = FindWindowEx(OurParent&, 0, "Button", vbNullString)
ShowWindow OurHandle&, 5
End Function