Option Explicit

Private Type PicBmp
    Size  As Long
    tType As Long
    hBmp  As Long
    hPal  As Long
    Reserved As Long
End Type
Private Type GUID
    Data1 As Long
    Data2 As Integer
    Data3 As Integer
    Data4(7) As Byte
End Type
Private Declare Function OleCreatePictureIndirect Lib "olepro32.dll" (PicDesc As PicBmp, RefIID As GUID, ByVal fPictureOwnsHandle As Long, IPic As IPicture) As Long
Private Declare Function ExtractIconEx Lib "shell32.dll" Alias "ExtractIconExA" (ByVal lpszFile As String, ByVal nIconIndex As Long, phiconLarge As Long, phiconSmall As Long, ByVal nIcons As Long) As Long
Private Declare Function DestroyIcon Lib "user32" (ByVal hicon As Long) As Long

Public Function GetIconFromFile(FileName As String, IconIndex As Long, UseLargeIcon As Boolean) As Picture
    'FileName - 包含有图标的文件 (EXE or DLL)
    'IconIndex - 欲提取的圉标的索引,从零开始
    '返回值: 包含标标的Picture对象
    Dim hlargeicon As Long
    Dim hsmallicon As Long
    Dim selhandle As Long
    ' IPicture requires a reference to "Standard OLE Types."
    Dim pic As PicBmp
    Dim IPic As IPicture
    Dim IID_IDispatch As GUID
    If ExtractIconEx(FileName, IconIndex, hlargeicon, hsmallicon, 1) > 0 Then
        If UseLargeIcon Then
            selhandle = hlargeicon
            selhandle = hsmallicon
        End If
        ' Fill in with IDispatch Interface ID.
        With IID_IDispatch
            .Data1 = &H20400
            .Data4(0) = &HC0
            .Data4(7) = &H46
        End With
        ' Fill Pic with necessary parts.
        With pic
            .Size = Len(pic)                                                    ' Length of structure.
            .tType = vbPicTypeIcon                                              ' Type of Picture (bitmap).
            .hBmp = selhandle                                                   ' Handle to bitmap.
        End With
        ' Create Picture object.
        Call OleCreatePictureIndirect(pic, IID_IDispatch, 1, IPic)
        ' Return the new Picture object.
        Set GetIconFromFile = IPic
        DestroyIcon hsmallicon
        DestroyIcon hlargeicon
    End If
End Function

SavePicture GetIconFromFile("c:\windows\system32\moricons.dll", 1, True), "c:\a.ico"