Sub плюс()
    Set cl = ActiveSheet.Shapes(Application.Caller).TopLeftCell
    cl.Value = cl.Value + 1
End Sub

Set Shp1 = ActiveSheet.Shapes("Button 1"

Private Sub Worksheet_SelectionChange(ByVal Target As Range)
Dim Shp1 As Shape, Shp2 As Shape
    Set Shp1 = ActiveSheet.Shapes("Button 1")
    Set Shp2 = ActiveSheet.Shapes("Button 2")
    If Target.Cells.Count > 1 Then Exit Sub
    If Not Intersect(Target, Range("B2:B200")) Is Nothing Then
        With Shp1
            .Visible = True
            .Top = ActiveCell.Top
            .Left = ActiveCell.Left
        End With
        With Shp2
            .Visible = True
            .Top = ActiveCell.Top
            .Left = ActiveCell.Left + ActiveCell.Width - .Width
        End With
    Else
        Shp1.Visible = False
        Shp2.Visible = False
    End If
End Sub

Sub MacroPlus()
    With ActiveCell
        .Value = .Value + 1
    End With
End Sub

Sub MacroMinus()
    With ActiveCell
        .Value = .Value - 1
    End With
End Sub