You don't declare Magicnumber as a variable and I can't see where you actually give MagicNumber a value. You also place the response to Guess2 in Response1. This works

Option Explicit
Dim MagicNumber As Long
Private Sub CommandButton1_Click()
    With Me
        If .Guess1.Value = MagicNumber Then
            .Response1.Text = "YOU ARE AMAZING!"
        ElseIf .Guess1.Value > MagicNumber Then
            .Response1.Text = "The number is lower"
        ElseIf .Guess1.Value < MagicNumber Then
            .Response1.Text = "The number is higher"
        End If
    End With
End Sub

Private Sub CommandButton2_Click()
    With Me
        If .Guess2 = MagicNumber Then
            .Response2.Text = "YOU ARE AMAZING!"
        ElseIf .Guess2 > MagicNumber Then
            .Response2.Text = "The number is lower"
        ElseIf .Guess2 < MagicNumber Then
            .Response2.Text = "The number is higher"
        End If
    End With
End Sub


Private Sub UserForm_Initialize()
    MagicNumber = Timer / 1000
End Sub