If you are talking about the
Windows Forms application
then I think the with the
ToolTip
class
http://msdn.microsoft.com/en-us/library/system.windows.forms.tooltip.aspx[
^] it may not be possible as it is to get the above effects unless it is derived and the required functionality is incorporated.
In this regard I think the control given in this CodeProject article
A Professional HTML Renderer You Will Use[
^] by
Jose Menendez Póo is very good which permits usage of header, footer and icons in ToolTip.
I think it may be helpful.