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In this Excel 10 tutorial for beginners, the focus is on comments in Microsoft Excel. Viewers will learn how to add, edit, delete, show, and hide comments. To create a comment, three methods are demonstrated: 1) Using the keyboard shortcut Shift + F2, which allows for quick comment entry directly in the cell; 2) Right-clicking on the cell and selecting "Insert Comment"; and 3) Navigating to the Review tab and clicking on "New Comment." Each method effectively enables users to add comments to their Excel worksheets. The tutorial emphasizes the versatility of adding comments for enhanced functionality in Excel.