Go to a folder in Windows Explorer, then Tools -> Folder Options, then the File Types tab. For each of XLSM, XLSB, XLSX, etcetera, select it, then click Advanced, select Open in the Actions list, then click Edit.
Adjust the settings to:
Application used to perform action: - "C:...\EXCEL.EXE" "%1"
Use DDE - Checked
DDE Message *LEAVE BLANK*
Application - Excel
Topic - System