Try change to
Sub test()
    Dim e, s
    For Each e In Array(Array("b", Array(" *")), Array("u", Array(".*", "* ")))
        For Each s In e(1)
            Columns(e(0)).Replace s, "", 2
        Next
    Next
    With Range("a2", Range("a" & Rows.Count).End(xlUp))
        s = .Address
        For Each e In Array(Array("n", "N"), Array("v", "ICE.IFLO"))
            With .Columns(e(0))
                .Value = .Parent.Evaluate("if((" & s & "<>"""")*(" & .Address & "=""""),""" & _
                        e(1) & """,if(" & .Address & "<>""""," & .Address & ",""""))")
            End With
        Next
    End With
End Sub