m_himl = ImageList_Create( 16 ,  16 , ILC_MASK Or ILC_COLOR32,  1 ,  1 )
    ImageList_AddMasked m_himl, LoadResPicture("testroot", vbResBitmap), vbBlack
    ImageList_AddMasked m_himl, LoadResPicture("test1", vbResBitmap), vbBlack
    ImageList_AddMasked m_himl, LoadResPicture("test2", vbResBitmap), vbBlack

Public Function InsertFolder(objTV As TreeView, _
                                            nodParent As Node, _
                                            hitemParent As Long, _
                                            hitemPrevChild As Long, _
                                            sFolder As String) As Long

Public Function InsertItem(objTV As TreeView, _
                                            nodParent As ComctlLib.Node, _
                                            hitemParent As Long, _
                                            hitemPrevChild As Long, _
                                            hasChildren As Boolean, _
                                            imgNormal As Long, _
                                            imgSelected As Long, _
                                            hitemText As String) As Long
  Dim ulAttrs As Long
  Dim tvi As TVITEM
  Dim nod As ComctlLib.Node
  
  With tvi
    ' Indicate what TVITEM members will contain data
    .mask = TVIF_CHILDREN Or TVIF_IMAGE Or TVIF_SELECTEDIMAGE
    ' If the item has subitems
    .cChildren = Abs(hasChildren)
    .iImage = imgNormal 'GetFileIconIndex(sFolder, SHGFI_SMALLICON)
    .iSelectedImage = imgSelected 'GetFileIconIndex(sFolder, SHGFI_SMALLICON Or SHGFI_OPENICON)
  End With
#If (USEDISPINFO =  0 ) Then
  ' Explicitly set the item's text, overriding the LPSTR_TEXTCALLBACK
  tvi.mask = tvi.mask Or TVIF_TEXT
  tvi.pszText = StrPtr(String$(MAX_PATH,  0 ))
  Call lstrcpyA(ByVal tvi.pszText, ByVal hitemText)
  tvi.cchTextMax = MAX_PATH
  ' Add the Node to the TreeView, without a button, icons, or text (we did everything
  ' above first so that there's the least amount of code between inserting the Node
  ' and setting its attributes below). This must happen, since the TreeView needs a
  ' place-holder for all items in the tree.
  If (nodParent Is Nothing) Then
    Set nod = objTV.Nodes.Add
  Else
    Set nod = objTV.Nodes.Add(nodParent, tvwChild)
  End If
#Else
  ' Set the Node's Text.
  If (nodParent Is Nothing) Then
    Set nod = objTV.Nodes.Add(, , , hitemText)
  Else
    Set nod = objTV.Nodes.Add(nodParent, tvwChild, , hitemText)
  End If
#End If   ' (USEDISPINFO = 0)
  ' Since we may be setting the item's Text, making Node.Text
  ' empty, we'll store the item's Text in the Node's Tag
  nod.Tag = hitemText
  nod.Key = hitemText
  ' ====================================================
  ' Get the new Node's hItem
  If (hitemParent =  0 ) Then
    tvi.hItem = TreeView_GetRoot(objTV.hwnd)
  ElseIf (hitemPrevChild =  0 ) Then
    tvi.hItem = TreeView_GetChild(objTV.hwnd, hitemParent)
  Else
    tvi.hItem = TreeView_GetNextSibling(objTV.hwnd, hitemPrevChild)
  End If
  ' And set the item's button, icons (and text), done deal...
  Call TreeView_SetItem(objTV.hwnd, tvi)
  ' Return the folder's hItem
  InsertItem = tvi.hItem
End Function

   Public Function NewTreeViewWindowProc(ByVal hwnd As Long, ByVal Msg As Long, ByVal wParam As Long, ByVal lParam As Long) As Long
    'для событий TreeView1
    ' ============================================================
    ' Prevent the TreeView from removing our system imagelist assignment, which
    ' it wil do when it sees no VB ImageList associated with it.
    ' (the TreeView can't be subclassed when we're assigning imagelists...)
    If (Msg = TVM_SETIMAGELIST) Then
        Exit Function
    End If
    NewTreeViewWindowProc = CallWindowProc( _
        OldTreeViewWindowProc, hwnd, Msg, wParam, _
        lParam)
End Function

    'привязываем ImageList к Treeview1
    Call TreeView_SetImageList(TreeView1.hwnd, m_TViml, TVSIL_NORMAL)
    'загрузка событий Treeview1
    OldTreeViewWindowProc = SetWindowLong(TreeView1.hwnd, GWL_WNDPROC, _
        AddressOf NewTreeViewWindowProc)
    'Call SubClass(TreeView1.hwnd, AddressOf TVWndProc)'-используем более простой вариант
    'конструируем дерево
    RemoveRootFolder TreeView1
    hitemRoot = InsertItem(TreeView1, Nothing,  0 ,  0 , True,  0 ,  0 , "TestRoot")
    TreeView1.Nodes("TestRoot").Expanded = True
    TreeView1.Nodes("TestRoot").Selected = True
    hitemTemp = InsertItem(TreeView1, TreeView1.Nodes("TestRoot"), hitemRoot,  0 , False,  1 ,  1 , "Test1")
    hitemTemp = InsertItem(TreeView1, TreeView1.Nodes("TestRoot"), hitemRoot, hitemTemp, False,  2 ,  2 , "Test2")
End Sub

Dim lngIcon As Long
lngIcon = LoadImage( 0 , "test.ico", IMAGE_ICON,  16 ,  16 , LR_LOADFROMFILE) 'App.hInstance
  m_hIml = ImageList_Create( 16 ,  16 , ILC_MASK Or ILC_COLOR32,  3 ,  0 )
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon

Dim lngIcon As Long
lngIcon = LoadImage(App.hInstance, MAKEINTRESOURCE( 1111 ), IMAGE_ICON,  16 ,  16 , LR_DEFAULTCOLOR)  'App.hInstance
  m_hIml = ImageList_Create( 16 ,  16 , ILC_MASK Or ILC_COLOR32,  3 ,  0 )
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon
  ImageList_ReplaceIcon m_hIml, - 1 , lngIcon
...
Public Function MAKEINTRESOURCE(ByVal lID As Long) As String
    MAKEINTRESOURCE = "#" & CStr(MAKELONG(lID,  0 ))
End Function

Public Function LOWORD(ByVal dwValue As Long) As Long
    Call CopyMemory(LOWORD, dwValue,  2 )
End Function

Public Function MAKELONG(ByVal wLow As Long, ByVal wHi As Long) As Long
    If (wHi And &H8000&) Then
        MAKELONG = (((wHi And &H7FFF&) *  65536 ) Or (wLow And &HFFFF&)) Or &H80000000
    Else
        MAKELONG = LOWORD(wLow) Or (&H10000 * LOWORD(wHi))
    End If
End Function