IF statement executing even though condition is false

Hi and welcome to the Forum.

I can't see a problem with your code in the file I have created to run your code (normally you should use the Add Files... button to upload a representative Excel file (without any personal data) to show your existing macro and data).

I've modified your code only to change the size of the loop and add loops (chnages in bold below):

Sub CopyXcell()

    For i = 1 To 10 'Step 1 ' Note: step of 1 is the default so can be omitted
        'Zadnja vrstica na novem listu
        raw_last_row = Sheets("Št. orodja").Cells(Rows.Count, 1).End(xlUp).Row

        If Sheets("BIG_FAMILY_227227_AKTUALNO").Cells(i, 23).Value = "X" Then
            ' copy column 2 to column 1 of other sheet
            Sheets("BIG_FAMILY_227227_AKTUALNO").Cells(i, 2).Copy Sheets("Št. orodja").Cells(raw_last_row + 1, 1)
        End If
    Next i

End Sub

Once you've checked the second sheet is empty, you can run the code by clicking the button called Copy B if W="X" in sheet "BIG_FAMILY_227227_AKTUALNO".

It copies (with formats) only cells B2 and B5 to the second sheet (since W2 and W5 are "X").

If you're still having problems, you can used Step Into under the Debug menu of VB Project Explorer to tep through your code line by line (by pressing F8) to see what is happening.

Hope this helps (if so, please remember to mark this Answer as Selected).