How do I Customize keyboard shortcuts under Excel?

Under Tools menu, Customize submenu, Commands option, there is no
"Keyboard..." button as there is under Microsoft Word:
http://office.microsoft.com/en-us/as...867041033.aspx

Microsoft Excel for Mac also has this option:
http://www.microsoft.com/mac/product...mKeyboards.xml

This limitation also exists on all other Office Products: (PowerPoint,
Outlook, Project, Access)!

Is it because only Word has the normal.dot template? But, what about Excel
for Mac?

Thanks.