I'm Not sure if this is what U meant? Buttons with Picture! If yes than I would suggest to insert image/picture and set it's special effects property to raise and use the following code for OnMouseDown and OnMouseUp event!
Private Sub Image_Name(Button As Integer, Shift As Integer, X As Single, Y As Single)
Me.Image_Name.SpecialEffect = 2
End Sub
Private Sub Image_Name_MouseUp(Button As Integer, Shift As Integer, X As Single, Y As Single)
Me.Image_Name.SpecialEffect = 1
End Sub