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The tutorial explains that there is no need to use free online converters to convert Excel files to PDF as Excel has an inbuilt feature for that. The process can be done using the shortcut key Ctrl + P, which brings up the Print Preview options where the option to Microsoft Print to PDF can be found. Users can choose to print the active sheet, the entire workbook, or just a selected area. The tutorial also provides tips on creating perfect PDFs from Excel files.