Convert txt to xlsx

I read about csv to xlsx. Here is reference as below:
http://learn-powershell.net/2010/09/04/converting-csv-file-or-files-into-an-excel-workbook/
https://gallery.technet.microsoft.com/scriptcenter/7c56c444-2476-4625-b1d9-821f30280e44/

Now i am looking for converting txt to xlsx.

Any idea?

Thanks