[EXPERT EXCEL VBA ONLY] Color Code Dependent Cells by Level

I would like to have an efficient excel macro that shows three different categorizations of cells on a sheet. These three levels are detailed below: (1) Any non-blank cell that does not have any dependents (text or hardcodes included); (2) Cells that ONLY have dependents on the active sheet; and (3) Cells that ONLY have dependents on the non-active sheet in the same workbook. Other Key Points: 1. We want to save the existing format of the sheet (the "Before_First_Click" tab, for example) so we are able to return back to this format. 2. The code should be one macro that toggles between the two different formats ("Before_First_Click") and ("After_First_Click") tabs show the two sample formats. 3. To be clear, this code needs to be flexible for any amount of cells on a given sheet, complex formulas such as sumifs or vlookups / index-matches 4. We want to ignore blank cells 5. Color cells with TEXT and color cells with VALUES (hardcodes) with a white background (255/255/255) 6. VERY IMPORTANT: we need to have a priority list for cells that satisfy both Level 3.0 and Level 2.0. If a cell meets Level 3.0 AND Level 2.0 criteria, we should color it with the Level 3.0 color. Thanks, Brian