Do you mean that you want to have a formula that means "Refer to a cell offset relative to whatever cell Sheet1!A1 is referring to"?
The 99 is an arbitrarily large number to account for any size string. It actually can't be that long but I use 99 because it's eye-catching and reminds me that I just picked a big number.
So using your first example, this formula will refer to Sheet2!B3, which is 2 rows down and one column to the right of Sheet2!A1
This formula will give you an error if the contents of the cell is anything other than a formula that refers directly to another cell.
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