Alignment of CommanButton, button drift?

I can't reproduce your problem using:

Sub snb()
  With Sheets(1).OLEObjects.Add("forms.togglebutton.1", , , , , , , Cells(5, 5).Left, Cells(5, 5).Top, Cells(5, 5).Width, Cells(5, 5).Height)
    .Placement = xlMoveAndSize
  End With
End Sub