'Dim btn As New Button ' Controls außerhalb
        'Dim lbl As New Label
        For i As Integer = 1 To 3
            Dim btn As New Button ' Controls innerhalb
            Dim lbl As New Label
 
            btn.Size = New Size(18, 19)
            btn.Name = "btn" + i.ToString()
            btn.Left = 10
            btn.Top = i * 50
            btn.BackColor = Color.Red
 
            lbl.Name = "lbl" + i.ToString()
            lbl.Text = lbl.Name
            lbl.Left = 10
            lbl.Top = btn.Top + 20
            lbl.BackColor = Color.Transparent
 
            Me.Controls.Add(btn)
            Me.Controls.Add(lbl)
        Next

Those people who think they know everything are a great annoyance to those of us who do - Isaac Asimov