StartANew passed me a writeup on how to create sharepoint webpart using Son Of SmartPart (Smartpart 2.0) and ASP.NET 2.0 User Control and ASP.NET Webparts. I uploaded them onto the Article side here. 

Below is the tutorial link for ASP.NET 1.1 User Control and Smartpart 1.0.

http://www.microsoft.com/belux/msdn/nl/community/columns/u2u/smartpart.mspx