Gained By Using The Function Itself To Hold The Return Value Instead Of Declaring A Local Variable?

What's best practice (in VB.Net):

Function GetSomething() as String
GetSomething = "Here's your string"
End Function
or
Function GetSomething() as String
Dim returnString as String = "Here's your string"
Return returnString
End Function

Obviously, neither of these implementations make any sense, but they're just meant to illustrate my point. Is there anything to be gained by using GetSomething itself to store the return value instead of declaring returnString locally and then returning that (does it avoid having an extra string allocated/instantiated - and if so, are there any performance/memory benefits)?