Private Sub menu_FileNew_DrawItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs) Handles menu_FileNew.DrawItem
  Private Sub menu_FileNew_DrawItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs) Handles menu_FileEdit.DrawItem
...

  Private Sub AnyMenuItem_DrawItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs) Handles menu_FileNew.DrawItem,
   menu_FileEdit.DrawItem,
   ...

  Private Sub AnyMenuItem_DrawItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs) Handles <Любой элемент вида MenuItem>.DrawItem

Handles System.Windows.Forms.MenuItem.DrawItem

Handles menu_FileNew.DrawItem, menu_FileEdit.DrawItem, ...

  Private Sub Form1_Load(ByVal sender As System.Object,
                         ByVal e As System.EventArgs) Handles MyBase.Load
...
    'menu
    For Each menu_item As MenuItem In MainMenu1.MenuItems
      If (menu_item.Text = "&File") Or (menu_item.Text = "&Help") Then
        For Each menu_subitem As MenuItem In menu_item.MenuItems
          AddHandler menu_subitem.DrawItem, AddressOf DrawMenuItem
        Next
      End If
    Next
...

  Private Sub DrawMenuItem(ByVal sender As Object,
   ByVal e As System.Windows.Forms.DrawItemEventArgs)
    'TextBox1.Text &= vbCrLf & "menu_FileNew_DrawItem"
    Dim item_disabled As Boolean = Not CType(sender, MenuItem).Enabled
    Dim item_text As String = CType(sender, MenuItem).Text
    Dim item_icon As Icon = Nothing
    Select Case item_text
      Case "&New..."
        item_icon = IIf(item_disabled, My.Resources.CONTACT_NEWBW,
         My.Resources.CONTACT_NEW)
      Case "&Edit..."
        item_icon = IIf(item_disabled, My.Resources.CONTACT_EDITBW,
         My.Resources.CONTACT_EDIT)
...
      Case "&Help Topics"
        item_icon = IIf(item_disabled, My.Resources.HELPBW,
         My.Resources.HELP)
      Case Else
    End Select
    If IsNothing(item_icon) = False Then
      e.Graphics.DrawIcon(item_icon, e.Bounds.Left - 16,
       e.Bounds.Top + (e.Bounds.Bottom - e.Bounds.Top - 16) / 2)
    End If
  End Sub

          'здесь устанавливаем "серый стиль" на классике (код ниже позволяет поменять цвет menu item на любой!!!)
          If App_ThemesEnabled() = False Then
            If item_disabled Then SetTextColor(dm.hdc, GetSysColor(COLOR_GRAYTEXT))
          End If

      Case WM_INITMENUPOPUP 'menu
...
                  SetMenuItemBitmaps(m.WParam, 0, MF_BYPOSITION, h_MENU_Bitmap(0), h_MENU_Bitmap_BW(0)) '&New...

  Private Sub InitMenuImages()
    'ресурсы 16х16
    '&File/Edit
    'CONTACT_NEW (0)
    'CONTACT_EDIT (1)
...

     'http://msdn.microsoft.com/en-us/library/bb757020.aspx
    'but Windows Vista® uses alpha-blended bitmaps instead
    'Набор Bitmap для меню Form1 Виста
    '&File/Edit
    h_MENU_Bitmap(0) = HBITMAP_fromICON(My.Resources.CONTACT_NEW.Handle) 'CONTACT_NEW=0
    h_MENU_Bitmap(1) = HBITMAP_fromICON(My.Resources.CONTACT_EDIT.Handle) 'CONTACT_EDIT=1
...
  End Sub

  Public Function HBITMAP_fromICON(ByVal lngIcon As IntPtr) As IntPtr
    'возвращает alpha-blended bitmap соотв. иконке в ресурсах - для меню на Vista и выше
    Dim hdc As IntPtr
    Dim hMemDC As IntPtr
    Dim hMemBmp As IntPtr
    Dim hResultBmp As IntPtr
    Dim hOrgBMP As IntPtr
    Dim bmiDst As BITMAPINFO2
    Dim pBits As Integer

    hdc = GetDC(0)
    hMemDC = CreateCompatibleDC(hdc)

    With bmiDst.bmiHeader
      .biSize = Marshal.SizeOf(bmiDst.bmiHeader)
      .biWidth = 16
      .biHeight = 16
      .biPlanes = 1
      .biBitCount = 32
      .biCompression = BI_RGB
    End With
    hMemBmp = CreateDIBSection(0, bmiDst, DIB_RGB_COLORS, pBits, 0, 0)

    'hMemBmp = CreateCompatibleBitmap(hdc, 16, 16)
    hResultBmp = 0
    hOrgBMP = SelectObject(hMemDC, hMemBmp)
    DrawIconEx(hMemDC, 0, 0, lngIcon, 16, 16, 0, 0, DI_NORMAL)
    hResultBmp = hMemBmp
    hMemBmp = 0
    SelectObject(hMemDC, hOrgBMP)
    DeleteDC(hMemDC)
    ReleaseDC(0, hdc)
    'DestroyIcon(lngIcon)
    HBITMAP_fromICON = hResultBmp
  End Function