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In this Microsoft Excel tutorial, the instructor demonstrates how to create a personal timesheet for tracking hours worked, particularly for contractors or informal positions. The tutorial begins by emphasizing the importance of visibility in the spreadsheet, suggesting that users freeze the top row to keep headers visible. The key headers to include are "Date Worked," "Time In," "Time Out," and "Total Hours Worked." The tutorial aims to guide users in building a simple yet effective timesheet to manage individual working hours, rather than a comprehensive solution for an entire organization.