Option Explicit

Dim cmdPressed As Boolean
Dim cmdX As Single, cmdY As Single

Private Sub Form_Load()
    ScaleMode = vbTwips
End Sub

Private Sub Command1_MouseDown(Button As Integer, Shift As Integer, X As Single, Y As Single)
    cmdPressed = True
    cmdX = X
    cmdY = Y
End Sub

Private Sub Command1_MouseMove(Button As Integer, Shift As Integer, X As Single, Y As Single)
    If cmdPressed Then
      Command1.Move Command1.Left + (X - cmdX), Command1.Top + (Y - cmdY)
      DoEvents
    End If
End Sub

Private Sub Command1_MouseUp(Button As Integer, Shift As Integer, X As Single, Y As Single)
    cmdPressed = False
End Sub

    Command1.Move Command1.Left + (X - cmdX) / Screen.TwipsPerPixelX, _
                    Command1.Top + (Y - cmdY) / Screen.TwipsPerPixelY