The official specification for creating Start buttons is here: http://www.classicshell.net/tutorials/b ... orial.html . It describes how to create a simple Start button as well as an animated Start button. Starting with Classic Shell 4.0.5, there is support for highly detailed animated Start buttons.
Classic Shell can add its own Start Button to the taskbar on Windows 8 or replace the default start button in Windows 7 or Windows 8.1. You can choose from an Aero-style orb, a rectangular classic button, use a ready-made button available on the web, or you can make your own. For copyright and trademark reasons, the Windows logo buttons cannot be included in Classic Shell but you can get them from the web forum. For a custom start button you need an image that contains the 3 states of the button - normal, hot and pressed:
The image must be a 32-bit PNG or BMP. By default the horizontal width of the image determines the size of the button. You can override that by entering a custom size. Size 0 means automatic (i.e. use the image width)
You can find many custom start button images in the Start buttons section of the Classic Shell forum. You can also find lots of Start buttons on other websites. Here are few examples:
http://www.sevenforums.com/themes-style ... ction.html
http://www.sevenforums.com/customization/78291-big-group-custom-start-orbs.html
http://tutoriales13.deviantart.com/art/Orbs-153450418
This is how your image must be (3 images for each state - Normal, Hovered and Pressed):
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