Some things Microsoft does make no sense at all. For this read showing the Developer Tab in Excel 2010. Ok first of all why hide the damn thing. Second of all why change how it is displayed from Excel 2007 to 2010 – yep they did – and yep it makes NO sense to do so.
The Developer tab contains some sweet goodies like form tools which let you put a button on a worksheet to run a macro – but you won’t know you can do this till you show the Developer tab.
Ok… here’s how: Click the File button and click Customize Ribbon. In the left panel is the Developer toolbar but its checkbox is deselected. Click to check it and Voila! you now have a Developer tab.
In Excel 2007, skip; the fuss – there is no Customize option and the option to display the Developer toolbar is in the first panel you see in the Excel Options dialog.
Included like this because you can now customise the ribbon (something you couldn’t do without knowing XML in Office 2007), so personally I prefer the new method – it’s more logical.