The optional picture is searched in the picture
directory you determined in the configuration file
config.spip.
Sometimes, if you use special HTML tags inside your data tag,
you have to add the line <!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
as the second line of your sheet file.
You can take a look at the sheet files of this sample
presentation. You find them in the subdirectory
documentation/sheets/ in the SPIP directory.
If you don't know where that is perhaps which spip.pl
may help. If the result is a link, you have to follow that link
to find the SPIP directory.