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In this Excel tutorial, the presenter demonstrates how to use increase and decrease arrows in a data set to visually show changes. The process starts by selecting a cell, then navigating to the Insert tab to insert up and down arrows. After copying these arrows, users format their data set by bringing up the Format Cells menu (Ctrl + 1) and pasting the up arrow before the percentage format. For the down arrow, a semicolon is added after the percentage sign, followed by pasting the down arrow. The first section is formatted in green to indicate positive changes, while the second section is marked in red for negative changes. The data set is then updated accordingly.