* Have set is used with the pronouns I, we, you, and they.
* Has set is used with the pronouns he, she, and it.
For example:
* I have set the table.
* We have set a new record.
* You have set a good example.
* They have set off on their journey.
* He has set the alarm clock.
* She has set a new goal for herself.
* It has set a new trend.