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In this Microsoft Excel tutorial, viewers learn how to create a personalized timesheet designed for tracking hours worked by individuals, such as contractors. The tutorial emphasizes that while timesheets can be used for organizations, this approach focuses on managing personal time. The initial step involves creating a row that remains visible by using the "freeze" feature in Excel. Key headings to include in the timesheet are "Date Worked," "Time In," "Time Out," and "Total Hours Worked." The tutorial ensures that information is easy to track and accessible throughout use.