This will convert an Icon to a Bitmap. Add 2 PictureBoxes and a CommandButton. Load your Icon into Picture1.
Code:
Private Declare Function SetPixel Lib "gdi32" (ByVal hdc As Long, ByVal x As Long, ByVal y As Long, ByVal crColor As Long) As Long
Private Declare Function GetPixel Lib "gdi32" (ByVal hdc As Long, ByVal x As Long, ByVal y As Long) As Long
Private Sub Command1_Click()
Picture2.AutoRedraw = True
Picture1.ScaleMode = vbPixels
Picture2.ScaleMode = vbPixels
For x = 1 To Picture1.Width
For y = 1 To Picture1.Height
cr = GetPixel(Picture1.hdc, x, y)
Call SetPixel(Picture2.hdc, x, y, cr)
Next y
Next x
Picture2.Picture = Picture2.Image
SavePicture Picture2.Picture, "C:\Windows\Desktop\NewIcon.bmp"
End Sub