Hi !
While searching for something I stumbled upon this : http://books.google.fr/books?id=YjwKAwAAQBAJ&pg=RA1-PA331&lpg=RA1-PA331&dq=reactos+shell+new&source=bl&ots=D1hNcK_QQx&sig=n95n-VyBUgC326b3vbqg6p1QgXU&hl=fr&sa=X&ei=7VZ3VN-5O8viaqbSgSg&ved=0CEgQ6AEwCQ#v=onepage&q=reactos%20shell%20new&f=false
Read section: “Creating a Custom Shell”. They use ReactOS (and RosBE 1.5, a piece of history ^^) for their purpose :D
Hermès.