This page has some basic tips for Excel Visual Basic for Application developers.

Excel 2007 for developers at a glance

When you open Excel 2007 for the first time, it does not show many VBA development tools.

Record Macro Icon

Looking for the Tools, Macro, Record New Macro menu item? It's now an icon down in the lower left corner of the Excel window, just to the right of the right-most worksheet name. It's part of the Status Bar. If you click the icon, the Record Macro dialog box will appear.
The Record Macro Icon.	The Record Macro dialog box.

Developer Tab in the Ribbon

Other related items such as the one that opens up the Visual Basic Editor are now available by clicking the Office button,

clicking the Excel Options button,

clicking the "Popular" link at the top left.

Then check the "Show Developer tab in the Ribbon" checkbox.

This is what the Developer tab looks like: