Simply dim a new button and initialize the properties and place it on the form. You could access these controls by using the Controls property but you could also put them in an array or list yourself for reference. Remember that you must add them using the Controls.Add otherwise you won't see any of the newly creates controls at all.
Private Sub CreatButton()
Dim btnYes As System.Windows.Forms.Button
btnYes = New System.Windows.Forms.Button()
btnYes.Name = "ButtonYes"
btnYes.Size = New System.Drawing.Size(70, 30)
btnYes.Location = New System.Drawing.Point(300, 30)
btn.TabIndex = 1
btnYes.Text = "YES"
Me.Controls.Add(btnYes)
End Sub
Good luck!