property Item.Picture as Variant
Specifies the item's picture.

TypeDescription
Variant A Picture object that indicates the cell's picture. ( A Picture object implements IPicture interface ), a string expression that indicates the base64 encoded string that holds a picture object. Use the eximages tool to save your picture as base64 encoded format.  
Use the Picture property to assign a picture to the item. Use the Image property to assign an icon to your item. You can display transparent pictures, if your picture is saved using a transparent color.