In this tut I will be using images to help you see whats happening. It also makes for less writing ;) So start a new Visual Basics Program with a Standard Forum. Resize it to About the same as my image[just for no reason]
Image of Layout

Now that you have that, to create a menu you can Right Click on the Forum and Click the Menu Editor... button, or look on top for the same icon and click it. [highlighted in read box]

Now you have a window to work with the menu the editor looks like this.

This works the same as making a command button or a label. Enter the caption that you want to be displayed, for example 'File' now Name it, same as a label , this one would be named 'mnuFile' Okay there are Four Arrows, Next, Insert and Delete Buttons. The four arrows are used for moving, or adding a 'sub menu Next Button is to move on to adding the next menu button Insert is for adding a menu about the Item you have highlighted, Delete, deletes what you have selected. Okay lets make 4 menu buttons, File | Edit | About | Help

Click the |Edit| Menu button you created in the text box, and then click Insert, you will see it will make an open slot between File and edit. Now click the Right Arrow, this puts '....' This will create either a button Under File lets name it Exit, it should look like this

Lets click okay should look something like this.

Now these work just like anything else, if you double click it, you can add the code you want to it. :) Have fun with your menus!