'prende il percorso del programma
Dim pathExe as String = System.IO.Path.GetDirectoryName(System.Windows.Forms.Application.ExecutablePath)
'compone il nome del file immagine
Dim fileImg as String = pathExe & "\prova.png"

Me.PictureBox1.Image = My.Resources.FrecciDestra
Me.PictureBox1.Image.RotateFlip(RotateFlipType.Rotate180FlipY)
Me.PictureBox1.Image.Save(fileImg)