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In this Excel 10 tutorial, the presenter demonstrates how to create a checkbox that can show or hide a worksheet in Microsoft Excel. The process begins with a blank workbook featuring two sheets: Sheet 1 and Sheet 2. To implement the checkbox functionality, users must access the Developer tab, insert an ActiveX control checkbox, and draw it onto the sheet. After creating the checkbox, they right-click it to view and edit its code. The necessary code is written between the "Private Sub CheckBox1" and "End Sub" lines, enabling users to toggle the visibility of Sheet 2 with the checkbox.