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In this tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word by utilizing a table. First, a new document is opened, and a table with 5 columns and 33 rows is inserted. The presenter adjusts the row height for better visibility, selecting 0.7 and then fine-tuning it to 0.8. They highlight the entire table and navigate to the layout options to modify the cell height. The focus is on ensuring the text aligns to the center of the cells, which is a key aspect of the design process discussed in the video.