But it is mandatory when we create complex scenarios.
So we have a solution powered by Microsoft. --> "Visual Studio 2010 SharePoint Power Tools"
1) First download the small patch
2) Install the package (SPPowerTools_x86)
3) It Installs plugin to VS 2010
4) After created a SharePoint project, we can add "Visual WebParts (Sandboxed)" to our project
5) Can program our CODE, add complex logic
6) Can add all web controls to our .ASCX file