So.. I`ve listened to you.. and I used to StackPanels to represent the seats...

using System;
using System.Collections.Generic;
using System.Collections.ObjectModel;
using System.Diagnostics;
using System.Linq;
using System.Text;
using System.Windows;
using System.Windows.Controls;
using System.Windows.Data;
using System.Windows.Documents;
using System.Windows.Input;
using System.Windows.Media;
using System.Windows.Media.Imaging;
using System.Windows.Navigation;
using System.Windows.Shapes;


namespace WpfControlLibrary1
{
public partial class SeatingArea : UserControl
{
    private ObservableCollection<Seat> seats;
    private int i = 0;
    private ObservableCollection<int> rows;
    private ObservableCollection<int> columns;


    public ObservableCollection<Seat> Seats
    {
        get { return seats; }
        set { seats = value; }
    }
    public ObservableCollection<int> Rows
    {
        get { return rows; }
        set { rows = value; }
    }
    

    public SeatingArea()
    {
        Seats = new ObservableCollection<Seat>();
        for (int i = 1; i <= 15; i++)
        for (int j =1; j<=5;j++)
        {
            Seat seat = new Seat(j,i);
            seat.IsOccupied = false;
            Seats.Add(seat);
        }
        rows = new ObservableCollection<int>();
        columns = new ObservableCollection<int>();
        foreach (Seat seat in Seats)
        {
            if (!rows.Contains(seat.Row))
            {
                rows.Add(seat.Row);
            }

            if (!columns.Contains(seat.Nr))
            {
                columns.Add(seat.Nr);
                Debug.WriteLine(seat.Nr);
            }
        }

        

        InitializeComponent();
    }


    
    

    private void CheckBox_Checked_1(object sender, RoutedEventArgs e)
    {
        i++;
        MessageBox.Show(i.ToString());
    }
    
}

   public class Seat
	{
       bool isOccupied;
       int nr;
       int row;

       public int Row
       {
           get { return row; }
           set { row = value; }
       }

       public int Nr
       {
           get { return nr; }
           set { nr = value; }
       }

       public Seat(int nr, int row)
       {
           Nr = nr;
           Row = row;
       }

	   public bool IsOccupied

	   {
	       get { return isOccupied; }
	       set
	       {
	           
	           isOccupied = value;
	          
	        }
	   }
	}
}

<UserControl x:Class="WpfControlLibrary1.SeatingArea"
xmlns="http://schemas.microsoft.com/winfx/2006/xaml/presentation"
xmlns:x="http://schemas.microsoft.com/winfx/2006/xaml"
xmlns:c="clr-namespace:WpfControlLibrary1"
Background="Beige"

DataContext="{Binding RelativeSource={RelativeSource Self}}"
>

        

    <StackPanel>
        <TextBlock HorizontalAlignment="Center" Text="SEATING CHART" FontSize="24" Margin="0,10"/>
        <ItemsControl  ItemsSource="{Binding Rows}">
            <ItemsControl.ItemTemplate>
                <DataTemplate>



                    <StackPanel Background="blue" HorizontalAlignment="Center" >
                        <ItemsControl  ItemsSource="{Binding Columns}">
                            <ItemsControl.ItemTemplate>
                                <DataTemplate>
                                    <CheckBox HorizontalAlignment="Center"   VerticalAlignment="Top" Width="30" Height="30" Background="Red" />
                                        
                                    
                                </DataTemplate>
                                
                            </ItemsControl.ItemTemplate>
                            <ItemsControl.ItemsPanel>
                                <ItemsPanelTemplate>
                                    <WrapPanel HorizontalAlignment="Center" />
                                </ItemsPanelTemplate>
                            </ItemsControl.ItemsPanel>
                        </ItemsControl>
                    </StackPanel>









                </DataTemplate>






            </ItemsControl.ItemTemplate>
            <ItemsControl.ItemsPanel>
                <ItemsPanelTemplate>
                    <StackPanel Orientation="Vertical"  />
                </ItemsPanelTemplate>
            </ItemsControl.ItemsPanel>
        </ItemsControl>
     </StackPanel>
</UserControl>

The problem is that I successfully bind the first itemssource to Rows ... but I don't think that the second itemssource is bound correctly to Columns... because when I start the application it shows me only 7 checkboxes per each row.. what do you think it's the problem? and what did you mean by a Grid of Controls.. because I can't find anything about it

sorry for making it look like I don't try... but I really tried for lots of hours....but I still didn't figure it out..
So this is the xaml.cs code I have until now... I made a list of seats which are numbered by rows and nr in the row.

using System;
using System.Collections.Generic;
using System.Collections.ObjectModel;
using System.Linq;
using System.Text;
using System.Windows;
using System.Windows.Controls;
using System.Windows.Data;
using System.Windows.Documents;
using System.Windows.Input;
using System.Windows.Media;
using System.Windows.Media.Imaging;
using System.Windows.Navigation;
using System.Windows.Shapes;


namespace WpfControlLibrary1
{
public partial class SeatingArea : UserControl
{
    private ObservableCollection<Seat> seats;

    public ObservableCollection<Seat> Seats
    {
        get { return seats; }
        set { seats = value; }
    }
    

    public SeatingArea()
    {
        Seats = new ObservableCollection<Seat>();
        for (int i = 1; i <= 10; i++)
        for (int j =1; j<=10;j++)
        {
            Seat seat = new Seat(j,i);
            seat.IsOccupied = false;
            Seats.Add(seat);
        }

        InitializeComponent();
    }


    

   

}

   public class Seat
	{
       bool isOccupied;
       int nr;
       int row;

       public int Row
       {
           get { return row*100; }
           set { row = value; }
       }

       public int Nr
       {
           get { return nr*100; }
           set { nr = value; }
       }

       public Seat(int nr, int row)
       {
           Nr = nr;
           Row = row;
       }

	   public bool IsOccupied

	   {
	       get { return isOccupied; }
	       set
	       {
	           
	           isOccupied = value;
	          
	        }
	   }
	}
}

When it comes to the .xaml code this is what I have until now..

<UserControl x:Class="WpfControlLibrary1.SeatingArea"
xmlns="http://schemas.microsoft.com/winfx/2006/xaml/presentation"
xmlns:x="http://schemas.microsoft.com/winfx/2006/xaml"
Background="Beige"
DataContext="{Binding RelativeSource={RelativeSource Self}}">
    
    <StackPanel>
        <TextBlock HorizontalAlignment="Center" Text="SEATING CHART" FontSize="24" Margin="0,10"/>
        <ItemsControl  ItemsSource="{Binding Seats}">
            <ItemsControl.ItemTemplate>
                <DataTemplate>
                    <Grid >

                        <CheckBox   Content="{Binding Nr}" HorizontalAlignment="Left" VerticalAlignment="Top" Width="30" Height="30"  Margin="5,5" Click="Button_Click_1" Tag="{Binding}" Canvas.Left="{Binding Nr}" Canvas.Top="{Binding Row}"   />

                    </Grid>
                  

                    


                    

                </DataTemplate>






            </ItemsControl.ItemTemplate>
            <ItemsControl.ItemsPanel>
                <ItemsPanelTemplate>
                    <Canvas Height="300" Width="550"/>
                </ItemsPanelTemplate>
            </ItemsControl.ItemsPanel>
        </ItemsControl>
    </StackPanel>
</UserControl>

I though that using the canvas was best for me because I wanted to show the seats on row... and by using Canvas.Left and Canvas.Top it should have worked... but it doesn't... I am using the WrapPanel it will make really odd... so that's why asked which panel would you advice me...

There are 2 situations: 1)the best seats are preselected...
2) if the user doesn't like those, he should be able to choose other seats...
So I think that CheckBoxes would be the best.. because he can check those boxes...
So, in what Panel should I put the boxes and how to limit the number of checkboxes that can be checked?

After all I changed it a little bit... but I still have some questions.. instead of buttons I`ll use check boxes.. but can I select the maximum number of check boxes I can check at a time?

I will need the program to autoselect the best suitable seats (by receiving the seats from a webservice) or also to select more than 1 seat and then to book those seats. Should I use something else than buttons? Thanks for helping me:D