This question has been asked before, but each time the accepted answer is simply a resignation to provide function descriptions using Application.MacroOptions
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What is XLL?
An XLL is a DLL that exports several procedures that are called by Excel or the Excel Add-in Manager. http://msdn.microsoft.com/en-us/library/office/bb687861.aspx
How you develop the XLL?
Excel XLL SDK with Visual C++ (or anything that can compile a DLL and call the SDK procedures)
Where I can find a quick guide for creating a simple XLL?
http://support.microsoft.com/kb/178474
How I get tooltips?
pxArgumentText, pxFunctionHelp, pxArgumentHelp1
Sadly, the Analysis Toolpak add-in doesn't have tooltips either.
My solution was wrong, but with wrong information posted by the original poster. Showing a picture with BINOMDIST, if his link clearly shows that this is not a function of ANALYS32.xll.
This means I was trying to solve an impossible question. Because there is no XLL that can do what the poster requested. If you find a version of Excel that show tooltips of XLLs, please let me know.
About what the poster asked, trying to mimic the XLL behavior, I am sure my answer was the most correct in relation of what ANALYS32.xll do.