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The tutorial explains how to create checklists in Excel using checkboxes. It starts by highlighting the ease of adding checkboxes and using their checked or unchecked status. The speaker emphasizes the importance of a specific setting needed to utilize this feature effectively. To create checkboxes, users must access the Developer tab, which may not be visible by default. If the Developer tab is missing, instructions are provided to enable it by right-clicking the Ribbon, selecting "Customize the Ribbon," and checking the Developer option under Main Tabs. The tutorial is aimed at improving Office skills, encouraging viewers to subscribe for more tips.