property Button.MouseIcon as IPictureDisp
Sets or returns a value that determines a custom Icon to be displayed when the pointer moves over the control.

TypeDescription
IPictureDisp A reference to an Icon object. Can be a reference to another object’s Picture property or loaded using the LoadPicture method, but the graphic must be of type Icon.
The MouseIcon property is ignored until the MousePointer value is set to 99

The following VB sample shows how you can display a cursor using an ICO file (32x32)

With Button1
    .MouseIcon = LoadPicture(App.Path + "\cursor.ico")
    .MousePointer = 99
End With