HICON HICONFromCBitmap( CBitmap& bitmap)
{
    BITMAP bmp;
    bitmap.GetBitmap(&bmp);

    HBITMAP hbmMask = ::CreateCompatibleBitmap(::GetDC(NULL), 
    bmp.bmWidth, bmp.bmHeight);

    ICONINFO ii = {0};
    ii.fIcon = TRUE;
    ii.hbmColor = bitmap;
    ii.hbmMask = hbmMask;

    HICON hIcon = ::CreateIconIndirect(&ii);//一旦不再需要，注意用DestroyIcon函数释放占用的内存及资源
    ::DeleteObject(hbmMask);

    return hIcon;
}

#include <gdiplus.h>
#pragma comment(lib,"GdiPlus.lib")

HICON CreateIcon(HBITMAP hBitmap)
{
    Gdiplus::Bitmap* pTmpBitmap=Gdiplus::Bitmap::FromHBITMAP(hBitmap,NULL);
    HICON hIcon=NULL;
    pTmpBitmap->GetHICON(&hIcon);
    delete pTmpBitmap;
    return hIcon;
}

HBITMAP ConvertIconToBitmap(HICON hIcon)
{ 
    HBITMAP hBmp;
    BITMAP bmp;
    CDC bmpDC;
    CDC iconDC;
    ICONINFO csII;
    int bRetValue = ::GetIconInfo(hIcon, &csII);
    if (bRetValue == FALSE) return NULL;
    bmpDC.Attach(::GetDC(NULL));
    iconDC.CreateCompatibleDC(&bmpDC);
    if (::GetObject(csII.hbmColor, sizeof(BITMAP), &bmp))
    {
        DWORD dwWidth = csII.xHotspot*2;
        DWORD dwHeight = csII.yHotspot*2;
        hBmp= ::CreateBitmap(dwWidth, dwHeight, bmp.bmPlanes,
        bmp.bmBitsPixel, NULL);
        iconDC.SelectObject(csII.hbmColor);
        bmpDC.SelectObject(hBmp);
        bmpDC.BitBlt(0,0,dwWidth,dwHeight,&iconDC,0,0,SRCCOPY);
        return hBmp;
    }
    return NULL;
}

还有一种方法就是先创建一个兼容位图, 然后通过API函数::DrawIcon()复制上去, CopyImage函数可以用来替换创建兼容DC以后的那些骤了。