Ouch. Now, I've spent a bunch of time in VB.NET. (Most of our VS test automation is written with it.)  But this was too funny not to pass along. If you can't laugh at yourself, who can you laugh at?
[Via { public virtual blog; }]
Via secretGeek

According to Microsoft's Paul Vick, Refactoring support in VB.net will differ from that in C#. Terminology and structure of available features will be simplified to cater for the less rigorous intellect of the VB developer.

I cannot confirm that this image is legitimate. But it is reputedly the first screen shot of the context menu available to VB programmers in the Whidbey IDE.