Solution:
$\begin{array}{l}
\cos 15^{\circ} \cos 75^{\circ}-\sin 75^{\circ} \sin 15^{\circ} \\
=\cos \left(15^{\circ}+75^{\circ}\right) \because \cos A \cos B-\sin A \sin B=\cos (A+B) \\
=\cos 90^{\circ} \\
=0 \\
\because \cos A \cos B-\sin A \sin B=\cos (A+B)
\end{array}$