Index: w32fns.c
===================================================================
RCS file: /sources/emacs/emacs/src/w32fns.c,v
retrieving revision 1.270
diff -u -r1.270 w32fns.c
--- w32fns.c	2 Jun 2006 21:20:44 -0000	1.270
+++ w32fns.c	25 Jun 2006 13:04:05 -0000
@@ -2085,8 +2085,8 @@
     = CreateWindow (EMACS_CLASS,
 		    f->namebuf,
 		    f->output_data.w32->dwStyle | WS_CLIPCHILDREN,
-		    f->left_pos,
-		    f->top_pos,
+		    CW_USEDEFAULT,
+		    SW_SHOW,
 		    rect.right - rect.left,
 		    rect.bottom - rect.top,
 		    NULL,
@@ -2107,6 +2107,11 @@
 
       /* Do this to discard the default setting specified by our parent. */
       ShowWindow (hwnd, SW_HIDE);
+
+      /* Update frame positions. */
+      GetWindowRect (hwnd, &rect);
+      f->left_pos = rect.left;
+      f->top_pos = rect.top;
     }
 }
 
Index: w32term.c
===================================================================
RCS file: /sources/emacs/emacs/src/w32term.c,v
retrieving revision 1.246
diff -u -r1.246 w32term.c
--- w32term.c	5 Jun 2006 21:20:59 -0000	1.246
+++ w32term.c	25 Jun 2006 13:04:13 -0000
@@ -5665,7 +5665,22 @@
 	 before the window gets really visible.  */
       if (! FRAME_ICONIFIED_P (f)
 	  && ! f->output_data.w32->asked_for_visible)
-	x_set_offset (f, f->left_pos, f->top_pos, 0);
+	{
+	  RECT workarea_rect;
+	  RECT window_rect;
+
+	  /* Adjust vertical window position in order to avoid being
+	     covered by a task bar placed at the bottom of the desktop. */
+	  SystemParametersInfo(SPI_GETWORKAREA, 0, &workarea_rect, 0);
+	  GetWindowRect(FRAME_W32_WINDOW(f), &window_rect);
+	  if (window_rect.bottom > workarea_rect.bottom
+	      && window_rect.top > workarea_rect.top)
+	    f->top_pos = max (window_rect.top
+			      - window_rect.bottom + workarea_rect.bottom,
+			      workarea_rect.top);
+
+	  x_set_offset (f, f->left_pos, f->top_pos, 0);
+	}
 
       f->output_data.w32->asked_for_visible = 1;