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In this tutorial, Simon explains the process of inserting radio buttons, also known as options buttons, in Excel. Radio buttons are useful for creating polls, surveys, or quizzes to gather perceptions. The first step is to enable the developer tab by right-clicking on the ribbon in an Excel worksheet, selecting "Customize the Ribbon," checking the developer option, and clicking "OK." After enabling the developer tab, the tutorial will guide viewers through the steps to insert a radio button in Excel. The video aims to help users effectively utilize fillable forms for various purposes.