Dim treeNode As Node

Private Sub Form_Load()

    dirTree.Nodes.Clear
        
    Dim work As String:     work = Environ("USERPROFILE") & "\Рабочий стол"
    
    Set treeNode = dirTree.Nodes.Add(, , work, "Рабочий стол")
    
    Subfold_FSO work
    
End Sub

Sub Subfold_FSO(ByVal papka As String)
    On Error Resume Next    'пропустим скрытые системные папки

    Dim FSO As FileSystemObject
    Set FSO = New FileSystemObject

    Dim iFD As Folder
    Dim iWS As Folder
    Set iWS = FSO.GetFolder(papka)
    
    For Each iFD In iWS.SubFolders
        Set treeNode = dirTree.Nodes.Add(papka, tvwChild, iFD.Path, iFD.Name)
        Subfold_FSO iFD.Path
    Next
    
    Dim ifl As File
    For Each ifl In iWS.Files
        Set treeNode = dirTree.Nodes.Add(papka, tvwChild, ifl.Path, ifl.Name)
    Next
    
    Set FSO = Nothing
    
End Sub