Are VBA userforms always child of Windows desktop?

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Had a look at some code in the the book of Bullen et Al, Professional Excel Development.
I thought that it was suggested that VBA Userforms are the children of the Excel
desktop window, but it appears that this is not the case and that these windows are the
direct children of the Windows desktop.
Is this always the case?
I am interested in this as I need the form's hwnd.
I used to do this with the FindWindow API and this only needs the form's class name
(ThunderDFrame or ThunderXFrame) and the form's caption.
Possibly it is faster (not tested yet) to get this hwnd with the FindWindowEx API, but then
I need to know for sure that the Windows desktop is indeed always the parent of this form.
This is directly after the window is created as I know I can alter the parent window of a form.
Thanks for any advice/insight.

RBS

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