Here is a short example:

    #!/usr/bin/perl -w

    use strict;
    use Cwd;
    use Win32::OLE;

    my $application = Win32::OLE->new("Excel.Application");
    my $workbook    = $application->Workbooks->Add;
    my $worksheet   = $workbook->Worksheets(1);


    my $cell1 = $worksheet->Range("A7:A7");
       $cell1->AddComment();

    my $comment1 = $cell1->Comment();
       $comment1->Text({Text => "Unscaled"});


    my $cell2 = $worksheet->Range("A9:A9");
       $cell2->AddComment();

    my $comment2 = $cell2->Comment();
       $comment2->Text({Text => "Scaled"});
       $comment2->Shape->ScaleWidth(2, 0, 0);


    my $dir = cwd();

    $workbook->SaveAs($dir . '/comments.xls');
    $workbook->Close;
[download]

You can modify this to use other "Shape" methods as required.

--
John.