Вот цитата из MSDN:

If you decide to include a user interface and common controls within your service, make sure that the service loads and initializes the Comctl32.dll file only when it needs to show the window containing the common controls. The service should close the window and completely unload the common controls library before the user logs off. The sample code in the "More Information" section of this article demonstrates how to dynamically load and initialize the Comctl32.dll file.


А это код примера:

DWORD dwGuiThreadId = 0;

int
UserMessageBox(
RPC_BINDING_HANDLE h,
LPSTR lpszWindowStation,
LPSTR lpszDesktop,
LPSTR lpszText,
LPSTR lpszTitle,
UINT fuStyle)
{
DWORD dwThreadId;
HWINSTA hwinstaSave;
HDESK hdeskSave;
HWINSTA hwinstaUser;
HDESK hdeskUser;
int result;

// Ensure connection to service window station and desktop, and
// save their handles.

GetDesktopWindow();
hwinstaSave = GetProcessWindowStation();
dwThreadId = GetCurrentThreadId();
hdeskSave = GetThreadDesktop(dwThreadId);

// Impersonate the client and connect to the User's
// window station and desktop.

RpcImpersonateClient(h);
hwinstaUser = OpenWindowStation(lpszWindowStation, FALSE, MAXIMUM_ALLOWED);
if (hwinstaUser == NULL)
{
RpcRevertToSelf();
return 0;
}
SetProcessWindowStation(hwinstaUser);
hdeskUser = OpenDesktop(lpszDesktop, 0, FALSE, MAXIMUM_ALLOWED);
RpcRevertToSelf();
if (hdeskUser == NULL)
{
SetProcessWindowStation(hwinstaSave);
CloseWindowStation(hwinstaUser);
return 0;
}
SetThreadDesktop(hdeskUser);

// Display message box.

dwGuiThreadId = dwThreadId;
result = MessageBox(NULL, lpszText, lpszTitle, fuStyle);
dwGuiThreadId = 0;

// Restore window station and desktop.

SetThreadDesktop(hdeskSave);
SetProcessWindowStation(hwinstaSave);
CloseDesktop(hdeskUser);
CloseWindowStation(hwinstaUser);

return result;
}