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In this video tutorial, the presenter discusses a more efficient and aesthetically pleasing method for handling underlines and double underlines in spreadsheets. While many users rely on cell borders, which can work for headings, this method can create undesirable continuous lines for totals. Some users counteract this by inserting narrow columns and removing borders, but this can complicate navigation and requires tedious adjustments. The suggestion to use underlines is also critiqued, as it only matches the width of the text characters, resulting in an unappealing appearance. Overall, the tutorial emphasizes seeking a better approach to formatting totals in spreadsheets.