Wow a Visual Basic rookie, and you are diving into the deep end of the pool--Dialog Base Unit are not a common subject.
I don't believe that you need to concern yourself with Dialog Base units when you are working with a Windows Forms application. Windows Forms and WPF have functionality that will give you that device-independence that you are looking for.
Scaling Windows Forms
http://www.informit.com/guides/content.aspx?g=dotnet&seqNum=488