If you are having problems creating a State Machine workflow for SharePoint in VB (and I really dont know why you would want to use VB but... :) then you may see an error about missing files, Workflow1.layout and Workflow1.resx.  If this is the case then you need to copy these files from the C# Project Tempalte zip to the VB version.  Full details are in the following blog post comments- it's a long one so search for workflow1.layout to find it.

http://blogs.msdn.com/sharepoint/archive/2006/06/07/introduction-to-sharepoint-workflow.aspx