Something like this should work
Dim myButton As Object
Rem remove old button if it exists
    On Error Resume Next
        myButton.Delete
    On Error GoTo 0
Rem create new button
    Set myButton = ActiveSheet.Buttons.Add(164, 96, 83, 54):Rem left,top,width,height
Rem set atributes
    With myButton
        .Characters.Text = "my Caption"
        .OnAction = "mySub"
    End With