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    ActiveSheet.Pictures.Insert( _
        "C:\Documents and Settings\All Users\Documents\My Pictures\Sam
+ple Pictures\Blue hills.jpg" _
...
        "C:\Documents and Settings\All Users\Documents\My Pictures\Sam
+ple Pictures\Sunset.jpg" _
        ).Select
    Selection.ShapeRange.IncrementTop 290.25

Dim picCurrent As Picture
Dim shtPics As Worksheet
...
Set picCurrent = shtPics.Pictures.Insert(ksPic2)
picCurrent.Top = 130
picCurrent.Left = 280

use strict;
use warnings;
...
$picCurrent = $shtPics->Pictures->Insert(second pic);
$picCurrent->Top = 130;
$picCurrent->Left = 280;