Well, it depends on what you want to do with it.  I wasn't able to find
many good tutorials, but here is kinda what we use.

Go to 'add new item' and choose resource file, name it
MyResources.resx.  VS will generate some code for this, but there are
ways to load the resource manager by hand.   You can 'show all files'
on the project, and then look at the code it generates for the .resx
file to see how some of this works.

To get at a resource : MyResources.MyResources.res_name (returns
string/icon/etc)
To get the manager : MyResources.MyResources.ResourceManager

Loading it dynamically is a little harder, but not too bad.   You just
have to know what assembly it is in, mostly.  I wrote a utility class
that sits in the same dll as the resources, so I get my manager by
calling :

Dim resMgr as New ResourceManager(
   GetType(IconResources.IconResources).Name,
   Assembly.GetExecutingAssembly
)
// you could also use GetType(...).Assembly there.

After that you can call GetObject/GetResource on it, wrap it up with
nice functions, etc.  Do this is if you need to have someone specify
which resource manager to return by name, not type.   Also, look in the
code for the resx to see another way of loading the manager

So far it works pretty well for me.  I can not get access to this
resource file from another dll (in designer mode) but it works great
for all my dynamic stuff.

HTH