Imports System.Runtime.InteropServices

Public Class Form1

    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles MyBase.Load
        Dim bitmap As Bitmap = Image.FromFile("C:\mano.png")
        Me.Cursor = CreaCursore(bitmap, 3, 3)
        bitmap.Dispose()
    End Sub

    Public Structure IconInfo
        Public fIcon As Boolean
        Public xHotspot As Integer
        Public yHotspot As Integer
        Public hbmMask As IntPtr
        Public hbmColor As IntPtr
    End Structure

    'Crea un cursore valido a partire da una struttura IconInfo e restituisce
    'un puntatore al cursore
    <DllImport("user32.dll", EntryPoint:="CreateIconIndirect")> Public Shared Function Icona(ByRef icon As IconInfo) As IntPtr
    End Function

    'Ottiene delle informazioni sull'icona hIcon specificata come puntatore (o come valore
    'notevole se identifica un cursore predefinito) e le pone In pIconInfo.
    <DllImport("user32.dll", EntryPoint:="GetIconInfo")> Public Shared Function InfoIcona(ByVal hIcon As IntPtr, ByRef pIconInfo As IconInfo) As Boolean
    End Function

    Public Function CreaCursore(ByVal bmp As Bitmap, ByVal xHotSpot As Integer, ByVal yHotSpot As Integer) As Cursor
        Dim tmp As New IconInfo()
        'Crea una nuova struttura IconInfo riguardando l'icona ottenuta dalla funzione bmp.GetHicon() e la mette In tmp
        InfoIcona(bmp.GetHicon(), tmp)
        'Coordinate del'"hot spot" del cursore. Presumo che sia il punto che "fa click"
        tmp.xHotspot = xHotSpot
        tmp.yHotspot = yHotSpot
        'False indica che si tratta di un cursore e non una semplice icona
        tmp.fIcon = False
        Return New Cursor(Icona(tmp))
    End Function