VB Migration Partner supports the AddDataFile pragma to copy data files from the VB6 application to the .NET project. The pragma supports wildcards, therefore you can copy multiple files with a single pragma:

'## AddDataFile Images\*.*

Copied files become part of the .NET project and are automatically copied to the output directory when the project is compiled. The only constraint is that the pragma’s argument is a relative, not absolute, path.

In some cases you might want to create an empty directory under the .NET project’s output folder. This feature might be desirable, for example, if the application relies on an existing subfolder for its temporary files. Unfortunately, this isn’t possible because you can add files, not folders, to a .NET project. In other words, if the \Images folder contains no file, you can’t automatically create the folder when you compile the .NET project. (This is a limitation of Visual Studio, not of VB Migration Partner.)

The obvious workaround for this issue is that you create a 0-byte file inside the folder and then you use the AddDataFile pragma to include that file in the converted .NET project.