When I see a 100 line function it almost invariably is doing stuff at very different levels of abstraction. It's making DB calls here and API calls there; it's handling flags to indicate the end of iteration; is dealing with some user set configuration there. Teasing these things out of the code can make it much clearer what's going on.
I wasn't being sarcastic, I've seen exactly what you're talking about a lot in VB. Re-read it just now, and even I thought what I wrote kind of came off sarcastic.
