The HAVING clause is used in SQL to filter groups created by the GROUP BY clause. First, rows are grouped by a column, then aggregate functions like COUNT calculate values per group. HAVING applies a condition to these aggregated values to decide which groups to keep. Unlike WHERE, which filters individual rows before grouping, HAVING filters after grouping. For example, a query can count employees per department and use HAVING to show only departments with more than two employees. The execution steps show grouping, aggregation, then filtering by HAVING. Variables track groups and counts before and after filtering. Common confusions include why HAVING filters groups not rows, and that HAVING can use aggregate results. Visual quiz questions help reinforce these ideas by referencing the execution steps and variable changes.