Public Class Form1
    Private Sub Form1_Load(ByVal sender As System.Object, ByVal e As _
      System.EventArgs) Handles MyBase.Load
        Dim c As Integer = 0
        For x As Integer = 40 To 160 Step 60
            For y = 40 To 160 Step 60
                Dim button1 As New Button
                Me.Controls.Add(button1)
                button1.Name = "B" & c
                button1.Location = New Point(x, y)
                button1.Size = New Size(40, 40)
                button1.Text = button1.Name
                c = c + 1
            Next
        Next
 
    End Sub
End Class