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In this video tutorial, the creator demonstrates how to create an invoice using PowerPoint. They start by opening a new PowerPoint presentation named "invoice.pptx" and adjusting the slide size to fit an invoice format. The presenter selects a standard 4:3 slide, then switches to a custom slide size in portrait orientation for better layout. After setting the desired slide size, they add a new blank slide to begin the invoice design. The presenter emphasizes the need for a template and proceeds to search on Google for invoice templates to help in replicating the desired design.