Option Explicit

Private WithEvents Tree As MSComctlLib.TreeView

Private Sub CommandButton1_Click()
 Dim TreeCtl As MSForms.Control
 Set TreeCtl = Controls.Add("MSComctlLib.TreeCtrl.2", "TreeView1", False)
 Set Tree = TreeCtl
 With Tree
    .Nodes.Add , , "kroot", "Root"
    .Nodes.Add "kroot", tvwChild, "k1", "Child 1"
    .Nodes.Add "k1", tvwChild, "k1.1", "Child 1.1"
    .Nodes.Add "kroot", tvwChild, "k2", "Child 2"
    .LabelEdit = tvwManual
 End With
 With TreeCtl
   .Visible = True 'не сдвинется, если сначала не показать
   .Visible = False
   .Move  10 ,  10 ,  120 ,  100 
   .Visible = True
   .SetFocus
 End With
 CommandButton1.Enabled = False
End Sub

Private Sub Tree_NodeClick(ByVal Node As MSComctlLib.Node)
 Debug.Print "Node """ & Node.Text & """ clicked"
End Sub