Here is a step-by-step guide on how to create QR codes using Google Sheets:

1. Go to Google Sheets: Online Spreadsheet Editor | Google Workspace (http://sheets.google.com) and create a new Google Sheet. Make sure you are logged in to your Google account.
2. Input the links for which you want to create QR codes into the Google Sheet.
3. Use the image function to generate the QR codes, using the URL get request as the first argument.
4. Specify the required parameters at the end of the URL, including CHT (QR code), CHS (width and height), and CHL (data for the QR code).
5. Optionally, you can include optional parameters such as output encoding and error correction level.
6. Your QR code should now be generated. You can copy and paste it into any application or save it as an image file.
7. Repeat this process for any additional QR codes you want to create.

Remember to follow the proper syntax and parameter guidelines when creating your QR codes to ensure that they are generated correctly. With this process, you can easily create QR codes for free using Google Sheets.

For an In-depth step by step process on how this is done, you can check this tutorial by following this link (https://www.techwithmosh.com/2022/12/how-to-generate-bulk-qr-codes-for-free.html).