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In this tutorial, the presenter explains how to create comments in Microsoft Word, which is useful for revising documents. To add a comment, first, navigate to the "Insert" tab, located third from the left at the top of the screen. Highlight the text where you want to add a comment. Then, click on the comment button to insert a comment box. The selected text will be highlighted in a specific comment color, allowing easy reference. Users can then type their comment in the provided space on the right side, indicating their suggestions or feedback.