On surfer; first prepare an xls sheet forming from two columns the first one contain the x locations of VESes (for ex. The first one at distance zero and the second at 2000 m and so on) the next column contain the elevation of ground surface followed by the elevation of top level for each layer.
The next step make post map in surfer to create the cross section.
You only need these tools from Surfer to do that: rectangle, symbol, text, and polygon.
You can check these publications for guidance,
Adagunodo T.A. and Sunmonu L.A. (2012), Estimation of Overburden Thickness of Industrial Estate Ogbomoso, Southwestern Nigeria. Advances in Applied Sciences Research, 3(5), 3129–3141.
Adagunodo T.A. and Sunmonu L.A. (2012), Geoelectric Assessment of Groundwater Prospect and Vulnerability of Overburden Aquifers at Adumasun Area, Oniye, Southwestern Nigeria. Archives of Applied Science Research, 4(5), 2077–2093.
Adagunodo T.A., Sunmonu L.A., Ojoawo A., Oladejo O.P. and Olafisoye E.R. (2013), The Hydro Geophysical Investigation of Oyo State Industrial Estate Ogbomosho, Southwestern Nigeria Using Vertical Electrical Soundings. Research Journal of Applied Sciences, Engineering and Technology, 5(5), 1816–1829.
Adagunodo T.A., Sunmonu L.A., Oladejo O.P. and Ojoawo I.A. (2013). Vertical Electrical Sounding to Determine Fracture Distribution at Adumasun Area, Oniye, Southwestern Nigeria. IOSR Journal of Applied Geology and Geophysics, 1(3), 10–22.
Adagunodo T.A., Sunmonu L.A. and Adeniji A.A. (2015). Effect of Dynamic Pattern of the Saprolitic Zone and its Basement on Building Stability: a Case Study of a High-Rise Building in Ogbomoso. Journal of Applied Physical Science International. 3(3), 106–115.
Sunmonu L.A., Adagunodo T.A., Bayowa O.G. and Erinle A.V. (2016). Geophysical Mapping of the Proposed Osun State Housing Estate, Olupona for Subsurface Competence and Groundwater Potential. Journal of Basic and Applied Research. 2(2), 27–47.
Adagunodo T.A., Adeniji A.A., Erinle A.V., Akinwumi S.A., Adewoyin O.O., Joel E.S., Kayode O.T. (2017). Geophysical Investigation into the Integrity of a Reclaimed Open Dumsite for Civil Engineering Purpose. Interciencia Journal, 42(11): 324 – 339.