Show me how to change the default font in Microsoft Excel 2007

Excel -> Microsoft Excel 2007

Problem: All my new Excel files use the Arial font by default and I have to manually change each cell to different fonts if I don't like it.

Open Microsoft Excel 2007
Click the "Office Button" (the four colored squares in the upper left corner of the window)
Click the "Excel Options" button
On the "Popular" menu under the "When creating new workbooks" section, select a new font from the "Use this font:" drop-down menu
Click the "OK" button
On the "Microsoft Office Excel" alert window, click the "OK" button
Close Microsoft Excel 2007
Open Microsoft Excel 2007