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The tutorial explains how to use the insert comment feature in Excel for adding notes to spreadsheet cells. To insert a comment, right-click on the desired cell, select "Insert Comment," and type your note. You can resize the comment box by dragging its edges. After clicking outside the comment box, the note will disappear, but a red triangle will indicate its presence. Hovering over the triangle will reveal the comment again. To keep the comment visible at all times, right-click the cell and choose "Show or Hide Comments." You can also edit or delete comments as needed while toggling their visibility.