Private Sub btnħ_Click()

    Dim Թ As Range
    Dim ׸ As Picture

    Set Թ = Range(ref.Value)

    If Թ.Count = 1 Then
    
        If Թ.MergeCells Then
    
            If Թ.Address <> Թ.MergeArea.Address Then
    
                Set Թ = Թ.MergeArea
            
            End If
        
        End If
        
    End If

    Set ׸ = ActiveSheet.Pictures.Insert(txt.Value)
    
    If chk׸ = True Then
                
        ׸.Copy
        ActiveSheet.Pictures.Paste.Select
        ׸.Delete
    
        Set ׸ = Selection
    
    End If
    
    With ׸
        .ShapeRange.LockAspectRatio = msoFalse
        .Top = Թ.Top
        .Left = Թ.Left
        .Height = Թ.Height
        .Width = Թ.Width
    End With
    
    Unload Me

End Sub