Try this:

Insert/Object
Select Bitmap Image and select Display as an Icon and browse to find an
appropriate icon
Close the Paint editor
Right Click on the Icon and select Assign Macro
Name the Macro and Click Record
Click OK on the Macro Dialog
Navigate to the sheet by selecting the tab
Click the stop button on the Macro tool
Go back to the sheet where the Icon is, and click another cell then click the
icon.
Repeat on the destination sheet to create a return Icon.