All code must be indented properly. No excuses.
Red is used for critical problems and nothing else.
Mint green or light yellow for input cells that still require information.
Merged Cells are the spawn of the devil and will be summarily unmerged.
If it is a list of data, absolutely no rows may be skipped. I don't care how pretty it looks, it screws up the pivot table and the macro. First offense will result in a stern talking to; second offense, a slap on the hand; each offense thereafter, a sound whuppin'.
No fonts over 12 points in the main area.
Do not put a title in row 1 and then repeat for each page of the worksheet. That is what Headers are for. Learn it. Use it.
Do not, under any circumstances, let me see you put a number in a box and another number in a second box, then go to your adding machine and add the two numbers together and then, finally, put the total in yet another box. Excel knows how to add, subtract, multiply, divide and a boatload of other things. If you don't know how to do it, ask me.