I don't know  how far my suggestion gonna help u. Sometime back I had
copied a code  on pc-phone which is as under:

General declaration:

Option Explicit

Sub DialOut()
'Run fine with Window 95 not yet experimented in XP
Dim strDial As String
Dim intReturn As Long
strDial = ActiveCell.EntireRow.Columns("B").Value
intReturn = Shell("C:\Windows\Dialer.exe", 1)
'\ verify correct path and check for the exe file  of SKYPE and
substitute in the above given line.
Application.SendKeys (strDial & "%d")
End Sub

Now add one command button in excel  (Edit text as Dialer or whatever u
want) . right click and assign macro  (macro name - DialOut)
Copy and paste the code in the module.

How it works?

Add the name and the phone  number (pls chk the format of phone number of
the skype) in the same sheet  of command button. Select cell in a row on
sheet (say Sheet 1) that contains a name and phone number. Click on the
Dial button and Excel will start the Dialer applet and dial the phone
number in column B of the Row.

Note: This works fine with Window 95 dialer applet.

It's very simple VBA macro that uses Shell and SendKeys commands to dial
a phone number using  the Windows95 dialer applet. You need not have to
configure anything in control panel.