Here is the actual code (from .Net Reference Source) that paints the checkboxes, in the DrawItem event:
Rectangle bounds = e.Bounds;
int border = 1; 
int height = Font.Height + 2 * border;
// set up the appearance of the checkbox 
// [Snip]
// If we are drawing themed CheckBox .. get the size from renderer.. 
// the Renderer might return a different size in different DPI modes.. 
if (Application.RenderWithVisualStyles) {
   VisualStyles.CheckBoxState cbState = CheckBoxRenderer.ConvertFromButtonState(state, false, ((e.State & DrawItemState.HotLight) == DrawItemState.HotLight)); 
   idealCheckSize = (int)(CheckBoxRenderer.GetGlyphSize(e.Graphics, cbState)).Width;
}
// Determine bounds for the checkbox 
//
int centeringFactor = Math.Max((height - idealCheckSize) / 2, 0); 
// Keep the checkbox within the item's upper and lower bounds
if (centeringFactor + idealCheckSize > bounds.Height) { 
 centeringFactor = bounds.Height - idealCheckSize;
}
Rectangle box = new Rectangle(bounds.X + border, 
         bounds.Y + centeringFactor,
         idealCheckSize, 
         idealCheckSize); 
if (RightToLeft == RightToLeft.Yes) { 
 // For a RightToLeft checked list box, we want the checkbox
 // to be drawn at the right.
 // So we override the X position.
 box.X = bounds.X + bounds.Width - idealCheckSize - border; 
}
// Draw the checkbox. 
//
if (Application.RenderWithVisualStyles) {
 VisualStyles.CheckBoxState cbState = CheckBoxRenderer.ConvertFromButtonState(state, false, ((e.State & DrawItemState.HotLight) == DrawItemState.HotLight));
 CheckBoxRenderer.DrawCheckBox(e.Graphics, new Point(box.X, box.Y), cbState); 
}
else { 
 ControlPaint.DrawCheckBox(e.Graphics, box, state); 
}
EDIT: Here is CheckBoxRenderer.ConvertFromButtonState:
internal static CheckBoxState ConvertFromButtonState(ButtonState state, bool isMixed, bool isHot) { 
   if (isMixed) {
    if ((state & ButtonState.Pushed) == ButtonState.Pushed) {
     return CheckBoxState.MixedPressed;
    } 
    else if ((state & ButtonState.Inactive) == ButtonState.Inactive) {
     return CheckBoxState.MixedDisabled; 
    } 
    else if (isHot) {
     return CheckBoxState.MixedHot; 
    }
    return CheckBoxState.MixedNormal;
   } 
   else if ((state & ButtonState.Checked) == ButtonState.Checked) {
    if ((state & ButtonState.Pushed) == ButtonState.Pushed) { 
     return CheckBoxState.CheckedPressed; 
    }
    else if ((state & ButtonState.Inactive) == ButtonState.Inactive) { 
     return CheckBoxState.CheckedDisabled;
    }
    else if (isHot) {
     return CheckBoxState.CheckedHot; 
    }
    return CheckBoxState.CheckedNormal; 
   }
   else { //unchecked 
    if ((state & ButtonState.Pushed) == ButtonState.Pushed) {
     return CheckBoxState.UncheckedPressed;
    }
    else if ((state & ButtonState.Inactive) == ButtonState.Inactive) { 
     return CheckBoxState.UncheckedDisabled;
    } 
    else if (isHot) { 
     return CheckBoxState.UncheckedHot;
    } 
    return CheckBoxState.UncheckedNormal;
   }
}