What dlls I need to create windows??

["win32" <wineforum-user@xxxxxxxxxx>]

I'm doing a reduced version of wine and I need to know the dlls that I have to charge for the creation of windows only.

Now i have charge:
advapi32  
comctl32 
gdi32  
imm32  
kernel32  
ntdll  
relay  
user32  
winex11.drv

thanks