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In this video tutorial, Matt Holtquist from QuickBooks University demonstrates how to set up a customized invoice template in QuickBooks Desktop. He explains that while QuickBooks provides default invoice templates, many business owners prefer to create their own for a more personalized and professional appearance. To begin customizing, users need to navigate to the "Lists" menu and select "Templates." The tutorial highlights that sample company files contain standard templates, which users can customize according to their business needs. The focus is on enhancing the visual appeal of invoices to better represent the company.