Copied From Microsoft's site and editted to your request:
Sub FolderPlay()
Dim fso, fldr, s
' Get instance of FileSystemObject.
Set fso = CreateObject("Scripting.FileSystemObject")
' Create a new folder with the FileSystemObject object.
fso.CreateFolder ("C:\Bogus")
' Delete the newly created folder.
fso.DeleteFolder ("C:\Bogus")
End Sub