All string values in Excel cells or VBA variables are Unicode.
Hi Valdimir
I think that what you mean is that strings in Excel and vba have 16bit characters.
A Unicode font must display the Unicode characters. The Unicode standard is very specific in the character definition.
Here's an example taken from the Unicode standard.
The character U+0041 encodes the character: LATIN CAPITAL LETTER G
Some properties of this character:
G is an alphabetic character.
G is in the Latin script. G is an uppercase letter.
G is not used in hexadecimal expressions.
G collates after F in the English alphabet.
G was putatively invented by Spurius Carvilus Ruga ca. 300.
G commonly represents the velar voiced stop in orthographies.
G is not a punctuation character.
G denotes giga in the SI system of nomenclature.
G has no diacritic.
G is a base character.
G is not a combining character.
As you see, the standard tries to make clear what character is encoded at the code point U+0041. You do have some freedom when you design the font, and that's why Arial and Times New Roman are different, but to be a Unicode font they both must respect the characters definitions.
Wingdings surely does not respect the Unicode characters definitions.
I had to design a font myself once. I used a font editor and draw the characters I needed according to the specifications. The fact that there were many characters imposed ecoding with 16bits. This did not make my font Unicode, it was simply a font with characters encoded with 16bits. In fact, this was before Unicode even existed.
You can check the Unicode Consortium here:
http://unicode.org/