Choose any Excel spreadsheet (.xls or .xlsx file) and make a shortcut to
it on your desktop.
Right-click on the shortcut and select "Open With..."
In the Open With dialog box, select Microsoft Excel. Then place a check
mark in 'Always use the selected program to open this kind of file'.
Click OK. You can delete the shortcut now. All shortcuts to an Excel
spreadsheet (.xls or .xlsx file) will open in Excel.
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