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In this tutorial, the speaker introduces the concept of using checkboxes in Google Sheets creatively. Starting with a blank sheet, they plan to explore the typical functionality of checkboxes, commonly utilized in to-do lists. The speaker references a previous video that incorporates checkboxes with an IF function to indicate completed tasks but clarifies that this session will solely focus on checkboxes. They set the context by mentioning tasks and assignments, indicating that the tutorial will enhance standard checkbox usage in Google Sheets. The aim is to delve deeper into the capabilities and creativity associated with checkboxes.