MDirectToolItem item = createDirectToolItem("any"); //$NON-NLS-1$
MMenu menu = MMenuFactory.INSTANCE.createMenu();
menu.setVisible(true);
menu.setToBeRendered(true);
menu.getChildren().add(createDirectMenuItem("other")); //$NON-NLS-1$
item.setMenu(menu);

m_Part.getToolbar().getChildren().add(item);


    private MDirectMenuItem createDirectMenuItem(String strID)
    {
        MDirectMenuItem menuItem = MMenuFactory.INSTANCE.createDirectMenuItem();
        menuItem.setLabel("anyLabel");

        TestHandler th = new TestHandler();
        menuItem.setObject(th);
        
        URL iconURL = FileLocator.find(...); //$NON-NLS-1$ //$NON-NLS-2$
        if(iconURL != null){
            menuItem.setIconURI(iconURL.toString());
        }
        menuItem.setToBeRendered(true);
        menuItem.setVisible(true);
        menuItem.setElementId(strID);
        
        return menuItem;
    }