If the UseDefaultLookAndFeel property is set to true and the ParentLookAndFeel property specifies a non-null value, look and feel settings are specified by the object assigned to the ParentLookAndFeel property.
If the UseDefaultLookAndFeel property value is true, but the ParentLookAndFeel property value is null (Nothing in Visual Basic), look and feel settings are controlled by an object available via the Default static property. This default look and feel can be customized at design time using the DefaultLookAndFeel component.
If the UseDefaultLookAndFeel property value is false, the UseWindowsXPTheme and Style properties specify the actual look and feel applied.