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The tutorial advises viewers to subscribe and activate notifications. It then shifts focus to formatting paragraphs in Word 2021. A paragraph is defined as text separated by the Enter key. The document referenced contains text copied from Wikipedia, which may not have properly placed paragraphs. The presenter demonstrates how to create a new paragraph by clicking the cursor and pressing Enter, indicating that even the title is treated as a paragraph in Word. The tutorial emphasizes understanding and formatting paragraphs correctly for better document organization.