uses ShellApi;

procedure TForm1.FormShow(Sender: TObject);

var

      Icon: TIcon;

begin

      Icon := TIcon.Create;

      Icon.Handle := ExtractIcon(0,'C:\WINDOWS\NOTEPAD.EXE',1);

      SpeedButton1.Glyph.Width := Icon.Width;

      SpeedButton1.Glyph.Height := Icon.Height;

      SpeedButton1.Glyph.Canvas.Draw(0, 0, Icon);

      Icon.Free;

end;