C / C++ / MFC

//this will receive the handle of the loaded resource
HGLOBAL hGlb = NULL;	

//load the needed resource from the resources
HRSRC hRs = 
	FindResource(AfxGetInstanceHandle(), MAKEINTRESOURCE(nID), "RT_PNG");
if(hRs)
{
	//retreive the size of the resource
	ULONG size = SizeofResource(AfxGetInstanceHandle(), hRs);
	//retreive the resource's handle
	hGlb = LoadResource(AfxGetInstanceHandle(), hRs);
	//this handle will be used to allocate the memory for the IStream
	HGLOBAL hStream;
	//these are pointers to the resources memory and the IStream's memory
	void * pData, *pData2;
	//retreive the resource's memory pointer
	pData = LockResource(hGlb);
	//allocate memory for the IStream
	hStream = GlobalAlloc(GMEM_NODISCARD | GMEM_MOVEABLE, size);
	//pointer to IStream to be allocated
	IStream *ptrStream;
	//create the IStream object
	hr = CreateStreamOnHGlobal(hStream, true, &ptrStream);
	//dummy value to receive the number of bytes written
	ULONG dummy;
	//write the resource data to the stream
	ptrStream->Write(pData, size, &dumm);
	//free the resource
	UnlockResource(hGlb);
	//create a Bitmap object from the IStream, m_ptrBm is a Bitmap pointer
	m_ptrBm = Bitmap::FromStream(ptrStream);
	//release the IStream
	ptrStream->Release();
}
else
{
	int i = GetLastError();
	return;
}