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Colton from Custom Excel Spreadsheets presents a tutorial on creating a business quote form using a blank spreadsheet. He emphasizes the importance of saving the file to avoid losing work. Colton begins by entering basic information at the top, including the company name, address, and phone number, as well as the recipient of the quote. The focus is on establishing a reusable template rather than formatting details. He highlights the approach of setting up the essential elements to be detailed later, prioritizing functionality over aesthetics in the initial stages.