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In this tutorial, Matt Holtquist from QuickBooks University demonstrates how to set up a custom invoice template in QuickBooks Desktop. He explains that while QuickBooks includes default invoice templates, many business owners prefer to customize them for a better presentation. To begin, users should navigate to the list menu and select "Templates," where they can find various standard templates within a sample company file. The tutorial emphasizes the importance of creating a personalized look for invoices to enhance brand identity.