You didn't understand that example.
1. UserControl's Width & Height is always in Twips as is a VB form's Width & Height
:: the uc's ScaleWidth & ScaleHeight may be in pixels but not the Width & Height
2. The 2nd parameter in ScaleX & ScaleY is the scalemode you are converting from
3. The 3rd parameter in ScaleX & ScaleY is the scalemode you are converting to