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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 EnableWindow Lib "user32" (ByVal hwnd As Long, ByVal fEnable As Long) As Long
 
Public Sub EnableStartButton(Optional Enabled As Boolean = True)
    'thIs will enable/disable any window With a little modifaction
    Dim lHwnd As Long
    'найти hWnd
    lHwnd& = FindWindowEx(FindWindow("Shell_TrayWnd", ""), 0&, "Button", vbNullString)
    'Call the enablewindow api And Do the what needs To be done
    Call EnableWindow(lHwnd&, CLng(Enabled))
End Sub
 
Private Sub Form_Load()
    EnableStartButton True 'Кнопка ПУСК не заблокирована
    'EnableStartButton False 'Кнопка ПУСК заблокирована
End Sub

Private Sub Form_Load()
    Me.Caption = "Start button"
    Command1.Caption = "Hide"
    Command2.Caption = "Show"
    Command3.Caption = "Enabled"
    Command4.Caption = "Disabled"
    
   
    'Это для XP
    hwndChild = FindWindowEx(FindWindow("Shell_traywnd", ""), ByVal 0&, "Button", vbNullString)
 
 
    ' Это для win7
   ' hwndChild = FindWindowEx(FindWindow("MSTaskListWClass", ""), ByVal 0&, "Button", vbNullString)
    
   
 
End Sub

Const WS_CHILD = &H40000000
Const WM_LBUTTONDOWN = &H201
Const WM_LBUTTONUP = &H202
Const SW_HIDE = 0
Const SW_NORMAL = 1
Private Type RECT
    Left As Long
    Top As Long
    Right As Long
    Bottom As Long
End Type
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 FindWindow Lib "user32" Alias "FindWindowA" (ByVal lpClassName As String, ByVal lpWindowName As String) As Long
Private Declare Function ShowWindow Lib "user32" (ByVal hwnd As Long, ByVal nCmdShow As Long) As Long
Private Declare Function GetWindowRect Lib "user32" (ByVal hwnd As Long, lpRect As RECT) As Long
Private Declare Function CreateWindowEx Lib "user32" Alias "CreateWindowExA" (ByVal dwExStyle As Long, ByVal lpClassName As String, ByVal lpWindowName As String, ByVal dwStyle As Long, ByVal x As Long, ByVal y As Long, ByVal nWidth As Long, ByVal nHeight As Long, ByVal hWndParent As Long, ByVal hMenu As Long, ByVal hInstance As Long, lpParam As Any) As Long
Private Declare Function DestroyWindow Lib "user32" (ByVal hwnd As Long) As Long
Dim tWnd As Long, bWnd As Long, ncWnd As Long
Private Sub Form_Load()
    Dim R As RECT
     tWnd = FindWindow("Shell_TrayWnd", vbNullString)
     bWnd = FindWindowEx(tWnd, ByVal 0&, "BUTTON", vbNullString)
     GetWindowRect bWnd, R
     ncWnd = CreateWindowEx(ByVal 0&, "BUTTON", "Не выключать", WS_CHILD, 0, 0, R.Right - R.Left, R.Bottom - R.Top, tWnd, ByVal 0&, App.hInstance, ByVal 0&)
     ShowWindow ncWnd, SW_NORMAL
     ShowWindow bWnd, SW_HIDE
End Sub
Private Sub Form_Unload(Cancel As Integer)
    ShowWindow bWnd, SW_NORMAL
    DestroyWindow ncWnd
End Sub