Sub Note_FillColor_White()
Dim myComm As Comment
  If Not ActiveCell.Comment Is Nothing Then
    If MsgBox("Ячейка уже содержит примечание, удалить?", 4) - 7 Then
      ActiveCell.Comment.Delete
    Else: Exit Sub
    End If
  End If

Set myComm = ActiveCell.AddComment
    With myComm.Shape
      .Height = 110
      .Width = 200
      .Top = 55
      .AutoShapeType = 1             'форма
      .Fill.ForeColor.SchemeColor = 1 'заливка » Белый
      .Line.ForeColor.RGB = RGB(255, 0, 0)
      .DrawingObject.Font.Name = "Consolas"
      .DrawingObject.Font.FontStyle = "normal"
      .DrawingObject.Font.Size = 8
     End With
      'Эмулируем выбор пункта "Изменить `Заметку`"
       SendKeys "+{F2}"
End Sub

Sub CellColor()
Call CellColor_Do(0)
End Sub
 
Private Sub CellColor_Do(Undo As Integer)
Static xBook As Workbook, xSheet As Worksheet, xSelection As Range, xColor As Long
Const sName As String = "CellColor"
Const sUndo As String = "Undo Color in "
Const sRedo As String = "Redo Color in "
If Undo = 0 Then
    Set xBook = ActiveWorkbook
    Set xSheet = ActiveSheet
    Set xSelection = Selection
    xColor = Selection.Cells(1).Interior.Color
    xSelection.Show
    xSelection.Interior.Color = RGB(227, 38, 54)
    Application.OnUndo (sUndo + xSelection.Address(False, False)), (ThisWorkbook.Name + "!" + sName + "_Undo")
ElseIf xSelection Is Nothing Then
    Beep
Else
    xBook.Activate
    xSheet.Activate
    xSelection.Select
    xSelection.Show
    If Undo < 0 Then
        xSelection.Interior.Color = xColor
        Application.OnRepeat (sRedo + xSelection.Address(False, False)), (ThisWorkbook.Name + "!" + sName + "_Redo")
    Else
        xSelection.Interior.Color = RGB(227, 38, 54)
        Set xSelection = Nothing
    End If
End If
End Sub
 
Private Sub CellColor_Undo()
    Call CellColor_Do(-1)
End Sub
 
Private Sub CellColor_Redo()
    Call CellColor_Do(1)
End Sub

Sub Note_FillColor_White()
Dim myComm As Comment
  If Not ActiveCell.Comment Is Nothing Then
    If MsgBox("Ячейка уже содержит примечание, удалить?", 4) - 7 Then
      ActiveCell.Comment.Delete
    Else: Exit Sub
    End If
  End If
 
Set myComm = ActiveCell.AddComment
    With myComm.Shape
      .Height = 110
      .Width = 200
      .Top = 55
      .AutoShapeType = 1             'форма
      .Fill.ForeColor.SchemeColor = 1 'заливка » Белый
      .Line.ForeColor.RGB = RGB(255, 0, 0)
      .DrawingObject.Font.Name = "Consolas"
      .DrawingObject.Font.FontStyle = "normal"
      .DrawingObject.Font.Size = 8
     End With
      'Эмулируем выбор пункта "Изменить `Заметку`"
       SendKeys "+{F2}"
End Sub

Sub CoverCommentIndicator(control As IRibbonControl)
    'www.contextures.com/xlcomments03.html
    Dim ws As Worksheet
    Dim cmt As Comment
    Dim lCmt As Long
    Dim rngCmt As Range
    Dim shpCmt As Shape
    Dim shpW As Double 'ширина формы
    Dim shpH As Double 'высота формы
    
    Set ws = ActiveSheet
    shpW = 8
    shpH = 6
    lCmt = 1
    
    For Each cmt In ws.Comments
      Set rngCmt = cmt.Parent
      With rngCmt
        Set shpCmt = ws.Shapes.AddShape(msoShapeRectangle, _
          rngCmt.Offset(0, 1).Left - shpW, .Top, shpW, shpH)
      End With
      With shpCmt
        .Name = "CmtNum" & .Name
        With .Fill
          .ForeColor.SchemeColor = 9 'Цвет заливки
          .Visible = msoTrue
          .Solid
        End With
        With .Line
          .Visible = msoTrue
          .ForeColor.SchemeColor = 64 'Цвет обводки, задаётся автоматически для всех индикаторов!
          .Weight = 0.25 'Толщина обводки, задаётся автоматически для всех индикаторов!
        End With
        With .TextFrame
          .Characters.Text = lCmt
          .Characters.Font.Size = 5 'Размер текста
          .Characters.Font.ColorIndex = xlAutomatic
          .MarginLeft = 0#
          .MarginRight = 0#
          .MarginTop = 0#
          .MarginBottom = 0#
          .HorizontalAlignment = xlCenter 'Расположение текста (в данном случае в центре).
        End With
        .Top = .Top + 0.001 'Расположение рамки (в данном случае справа).
      End With
      lCmt = lCmt + 1
    Next cmt
End Sub

Private Sub NoteZoom3()
    With ActiveWindow.VisibleRange
         NoteChangeSize .Width, .Height, True
    End With
End Sub
 
Private Sub NoteChangeSize(w!, h!, Optional scr As Boolean)
    With ActiveCell.Comment.Shape
         .Width = w: .Height = h
         If scr Then .Top = 0: .Left = 0: .Visible = msoTrue
    End With
End Sub

Private Sub Workbook_Open()
    Application.OnKey "^{n}", CodeName & ".ContextMenu"
End Sub

Private Sub Workbook_BeforeClose(Cancel As Boolean)
    Application.OnKey "^{n}"
End Sub

Private Sub ContextMenu()
    If ActiveCell Is Nothing Then Exit Sub
    If ActiveCell.Comment Is Nothing Then Exit Sub
    
    On Error Resume Next 'Можно и без оного, но тогда с перебором(циклом) CommandBars.
    Dim cb As CommandBar
    Set cb = Application.CommandBars("vbaPopup")
    If cb Is Nothing Then CreateContextMenu
    
    Application.CommandBars("vbaPopup").ShowPopup
End Sub

Private Sub CreateContextMenu()
    Dim a1_icon, a1_file, a2, a3, i&, m$, p$, f$: m = CodeName & ".": p = Path & "\Image\"
    a1_icon = Array(76, 72, 178, 53)
    a1_file = Array("NoteZoom_200x110.jpg", "NoteZoom_600x400.jpg", "Full Screen.jpg", "NoteZoom_InputBox.jpg", "Copy Text.jpg")
    a2 = Array("NoteZoom 200x110", "NoteZoom 600x400", "Note <Full Screen>", "NoteZoom InputBox", "Скопировать текст примечания")
    a3 = Array("NoteZoom1", "NoteZoom2", "NoteZoom3", "NoteZoom_InputBox", "NoteTextToClipboard")
    
    With Application.CommandBars.Add("vbaPopup", msoBarPopup, , True) 'Можно и НЕ делать контекстное меню временным.
         For i = 0 To UBound(a1_file) 'Ubound(a1_ico)
             With .Controls.Add
                  f = p & a1_file(i)
                  If Len(Dir(f)) Then
                     .Picture = LoadPicture(f)
                  Else
                     .FaceId = a1_icon(i) 'Если файл не найден, то иконка (но это необязательно).
                  End If
                  .Caption = a2(i)
                  .OnAction = m & a3(i)
             End With
         Next
    End With
End Sub

Sub FillPictureInNote(control As IRibbonControl)
    Dim img As FileDialog
    Dim i_add As String
    Dim myComm As Comment

    Set img = Application.FileDialog(msoFileDialogFilePicker)
        img.AllowMultiSelect = False
        img.Title = "Select the Image!"
        img.Show

    If img.SelectedItems.Count < 1 Then
    Exit Sub

    Else
        i_add = img.SelectedItems(1)
    End If

'If the cell contains a `Note` delete!
    If Not ActiveCell.Comment Is Nothing Then
        ActiveCell.Comment.Delete
    End If

    On Error GoTo nexterr
    ActiveCell.ClearComments

    Set myComm = ActiveCell.AddComment
        With myComm.Shape
          .Height = 110
          .Width = 200
          .AutoShapeType = 1             'form
'          .Fill.UserTextured
          .Fill.UserPicture i_add
          .Line.ForeColor.RGB = RGB(255, 0, 0)
          .DrawingObject.Font.Name = "Consolas"
          .DrawingObject.Font.FontStyle = "normal"
          .DrawingObject.Font.Size = 8
          'emulate the choice of "Change note".
           SendKeys "+{F2}"
          Exit Sub

nexterr:
        MsgBox "You can only select images!", vbCritical, "Error"
        ActiveCell.ClearComments
        End With
End Sub

Dim ImaFile$
ImaFile = Clipboard.GetImage() 

Sub Special_Note2_FillPicture(control As IRibbonControl)
    Dim myComm As Comment
      If Not ActiveCell.Comment Is Nothing Then
        If MsgBox("Ячейка уже содержит примечание, удалить?", 4) - 7 Then
          ActiveCell.Comment.Delete
        Else: Exit Sub
        End If
      End If

    Set myComm = ActiveCell.AddComment
        With myComm.Shape 'выставляем требуемый формат
          .Height = 110
          .Width = 200
          .AutoShapeType = 1             'форма
'          .Fill.UserTextured
          .Fill.UserPicture "C:\Users\Admin\Downloads\TEST.jpg" 'Вставить картинку
          .Line.ForeColor.RGB = RGB(255, 0, 0) 'цвет линии
          .DrawingObject.Font.Name = "Consolas" 'шрифт
          .DrawingObject.Font.FontStyle = "обычный"
          .DrawingObject.Font.Size = 8    'размер шрифта
        End With
          'эмулируем выбор пункта "Изменить примечание"
           SendKeys "+{F2}"
End Sub

.Fill.UserPicture "C:\Users\Admin\Downloads\TEST.jpg" 'Вставить картинку

Application.FileDialog(msoFileDialogFilePicker)

<?xml version="1.0" encoding="UTF-8" standalone="yes"?>
<customUI xmlns="http://schemas.microsoft.com/office/2009/07/customui">
    <contextMenus>
        <contextMenu idMso="ContextMenuShape">
            <button idMso="About" />
        </contextMenu>
    </contextMenus>
</customUI>