how to make command button to insert picture

Something like this. *Note* The values used in resizing were arbitrary and for demonstration only. You will need to play with them to find the size and location of the inserted picture you are after.

Hope this helps,

Sub PicInsert()
Dim fName As Variant

    fName = Application.GetOpenFilename(FileFilter:="Pic Files (*.jpg;*.bmp), *.jpg;*.bmp", Title:="Select a Picture", MultiSelect:=False)
    If fName <> False Then
        ActiveSheet.Pictures.Insert(fName).Select
        With Selection.ShapeRange
            .ScaleWidth 0.44, msoFalse, msoScaleFromTopLeft
            .ScaleHeight 0.44, msoFalse, msoScaleFromBottomRight
            .IncrementLeft -143.25
            .IncrementTop -222.5466
        End With
    End If

End Sub