Add Comments To Excel
When most people create a comment (Review Tab, New Comment, Shift/F2, or Right click on the cell), [Insert|Comment], they accept the shape and color. Most comments look like this:

But how about a comment like this?

Or even this:

Insert a Picture in Excel Comment
Here are the steps to insert a picture in Excel Comment:
• In the worksheet, select the cell in which you want to insert the comment.
• Right-click on the cell and select Insert Comment. This will insert a comment in the cell.

• You can also use the keyboard shortcut — Shift + F2.
• (Optional Step) Delete the default username from the comment. If you do not delete the existing text in the comment, it will display the text over the picture.
• Hover the cursor on the edges of the comment. You would notice that the cursor turns into a four arrow icon. Right-click and click on the ‘Format Comment…’ option.

• This will open the Format Comment dialogue box.

• In the format comment dialogue box, select the ‘Color and Lines’ tab.

• In the Color Drop-down menu select ‘Fill Effects’.

• In the ‘Fill Effects’ dialogue box, select the ‘Picture’ tab and click on the ‘Select Picture’ button below the Picture box.
• Browse and select the picture you want in the comment.
• Click OK.
Now when you hover over the cell, the picture will be displayed in your comment.