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In this tutorial, Simon demonstrates how to remove drop downs in Excel, highlighting their advantages and disadvantages. He outlines three methods for removal using the data validation option. To remove a drop down from specific cells or the entire worksheet, first select the relevant cells. Then, navigate to the Data menu and click on Data Validation. If other non-validated cells are selected, a pop-up will appear; click "Yes" to proceed. This opens the data validation dialog box—under the Settings tab, click on "Clear All" to remove the drop downs. Simon ensures that the process is simple and efficient for users looking to modify their Excel spreadsheets.