Public Class Form1

    Private Sub Button1_Click(ByVal sender As System.Object, ByVal e As System.EventArgs) Handles Button1.Click
        NotifyIcon1.Visible = True
        Me.ShowInTaskbar = False
        Me.WindowState = FormWindowState.Minimized
    End Sub

    Private Sub NotifyIcon1_MouseDoubClick(ByVal sender As System.Object, ByVal e As System.Windows.Forms.MouseEventArgs) Handles NotifyIcon1.MouseDoubleClick
        NotifyIcon1.Visible = False
        Me.WindowState = FormWindowState.Normal
        Me.ShowInTaskbar = True
    End Sub
End Class

JMAX Kussak Ra'afat :)