Hi,
I am not going to write this for you but here is a start:-
1) The Restaurant layout graphic (without the tables) could be the Background Image of a form.
2) The tables could then be Picture Boxes, with a table image, that are then placed where you need them in relation to the Restaurant image layout.
3) You could then code the Click event of the Picture Boxes to then do what you need.
Hope that helps.
Cheers,
Ian