Drag a TableLayoutPanel control from the Toolbox onto your form.
Drag a http://msdn.microsoft.com/en-us/library/system.windows.forms.button%28v=VS.80%29.aspx control from the Toolbox into the upper-left cell of the TableLayoutPanel control.
Set the Button control's ColumnSpan property to 2. Note that the Button control spans the first and second columns.
Set the Button control's RowSpan property to 2. Note that the Button control spans the first and second rows.
Set the Button control's ColumnSpan property to 1. Note that the Button control moves into the first column and spans the first and second rows.