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The video tutorial demonstrates how to create a memo from scratch in Microsoft Word 2010 without using templates. It starts with a blank document set to one-inch margins, which can be adjusted if needed. The speaker instructs to type "MEMO" at the top, followed by "TO," "FROM," and the date (March 13, 2050), and a subject line. They explain different formatting options for creating a horizontal line (often referred to as a horizontal rule) beneath the subject, emphasizing the importance of leaving space between the subject and the line. The tutorial focuses on the fundamental steps for memo creation, allowing flexibility in formatting.