A bitmap resource is identical in format to a Windows bitmap file with its BITMAPFILEHEADER structure removed. In other words, the bitmap resource contains only the bitmap header, color table, and bitmap bits. For more information about the bitmap format, see Chapter 1, “Graphics File Formats.”
Each bitmap resource must have a corresponding entry in the resource table of the executable file. This means the resource table must contain a TYPEINFO structure in which the rscTypeID member is set to the RT_BITMAP value.