Private Sub Switch_StateChanged(ByVal sender As System.Object, ByVal e As _
  NationalInstruments.UI.ActionEventArgs) Handles Switch1.StateChanged, _
Switch2.StateChanged, ..., Switch96.StateChanged
        Select Case CType(sender, _
          NationalInstruments.UI.WindowsForms.Switch).Tag
            Case 1
                Led1.Value = Not Led1.Value
            Case 2
                Led2.Value = Not Led2.Value
            .
            . 
            .
            Case 96
                Led96.Value = Not Led96.Value
        End Select
    End Sub

Led(Index).Value = Not Led(Index).Value)