Create a new Form (once for an application). Call CreateControl() on it in order to create a handle to it, but it will not show up. See the following code-example:
public class MyApp
// Create a form as the parent for the Help window.
private Form m_HelpFormParent = new Form();
// Enforce creation of a handle to the form
public ShowHelp(string url, HelpNavigator command, object parameter)
// Call ShowHelp with the form created for this purpose as parent
Help.ShowHelp(HelpFormParent, url , command , parameter );