The document presents 25 tips on smart thinking from Kevin Duncan's book "The Smart Thinking Book". The tips cover a variety of topics related to business planning, decision making, creativity, and efficiency. They emphasize the importance of adapting to new information, focusing on outcomes over activities, banning unproductive behaviors like bullshit, and making progress through consistent small actions rather than striving for perfection. The overarching theme is using thoughtful and pragmatic approaches rather than following plans, models, or conventions blindly.