>>56 こんな感じでどう？

procedure TForm1.Button1Click(Sender: TObject);
begin
Button1.Free;
Button1 := nil
end;

procedure TForm1.Button2Click(Sender: TObject);
begin
if Button1 = nil then
begin
Button1 := TButton.Create(Self);
Button1.Caption := 'Button1';
Button1.OnClick := Button1Click;
Button1.Parent := Self
end
end;