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In the QuickBooks Pro Desktop 2021 tutorial, users learn how to download and customize a sales receipt template. The tutorial begins by accessing the open windows list through the view drop-down menu. It focuses on customizing the sales receipt template, which is used when payment is received at the same time as the service is provided. To customize, users navigate to the lists drop-down, select templates, and explore options for modifying the current sales receipt form. It emphasizes that users can either customize or duplicate their existing forms as part of the customization process.