Sub Test2()
Dim LR As Long, LC As Long
LR = Cells.Find(What:="*", SearchDirection:=xlPrevious, SearchOrder:=xlByRows).Row
LC = Cells.Find(What:="*", SearchDirection:=xlPrevious, SearchOrder:=xlByColumns).Column
Range("B1").Copy Destination:=Range("A" & LR)
End Sub