if ((p = wcschr( lpitem->Xlpstr, 't' )) != NULL) {
    RECT tmprc = rc;
    LONG tmpheight;
    int n = (int)( p - lpitem->Xlpstr);
    /* Item contains a tab (only meaningful in popup menus) */
    /* get text size before the tab */
    txtheight = DrawTextW( hdc, lpitem->Xlpstr, n, &rc,
        DT_SINGLELINE|DT_CALCRECT);
    txtwidth = rc.right - rc.left;
    p += 1; /* advance past the Tab */
    /* get text size after the tab */
    tmpheight = DrawTextW( hdc, p, -1, &tmprc,
                           DT_SINGLELINE|DT_CALCRECT);
    lpitem->dxTab += txtwidth;
    txtheight = max( txtheight, tmpheight);
    txtwidth += MenuCharSize.cx + /* space for the tab */
                tmprc.right - tmprc.left; /* space for the short cut */
}

Text = lpitem->Xlpstr;
if(Text)
{
    for (i = 0; Text[i]; i++)
        if (Text[i] == L't' || Text[i] == L'b')
            break;
}

if(lpitem->fState & MF_GRAYED)

DrawTextW( hdc, Text, i, &rect, uFormat);

/* paint the shortcut text */
if (!menuBar && L'' != Text[i])  /* There's a tab or flush-right char */
{
    if (L't' == Text[i])
    {
        rect.left = lpitem->dxTab;
        uFormat = DT_LEFT | DT_VCENTER | DT_SINGLELINE;
    }
    else
    {
        rect.right = lpitem->dxTab;
        uFormat = DT_RIGHT | DT_VCENTER | DT_SINGLELINE;
    }

    DrawTextW( hdc, Text + i + 1, -1, &rect, uFormat );
}