Private Sub Command1_Click()
    Dim x As Long
    Dim y As Long
    
    Dim xDest As Long
    Dim yDest As Long
    
    Dim xSrc As Long
    Dim ySrc As Long
    
    Dim nAngle As Long
    
    Picture1.ScaleMode = vbPixels
    Picture2.ScaleMode = vbPixels
    
    nAngle = CLng(Text1.Text)
    nAngle = (720 - (nAngle - 90)) Mod 360
    
    For y = 0 To Picture2.ScaleHeight
        For x = 0 To Picture2.ScaleWidth
            xDest = x - Picture2.ScaleWidth / 2#
            yDest = y - Picture2.ScaleHeight / 2#
            
            xSrc = Sin(nAngle * PI / 180#) * xDest + Cos(nAngle * PI / 180#) * yDest
            ySrc = -(Cos(nAngle * PI / 180#) * xDest - Sin(nAngle * PI / 180#) * yDest)
            
            xSrc = xSrc + Picture1.ScaleWidth / 2#
            ySrc = ySrc + Picture1.ScaleHeight / 2#

            Picture2.PSet (x, y), Picture1.Point(xSrc, ySrc)
        Next
    Next
End Sub