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In this tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to legaltemplates.net, where they can start by selecting "Business Forms" and then "Service Contracts." He chooses Texas as the state for the agreement. Viewers are instructed to fill in the general information for either the client or the independent contractor, based on their situation. Matthew emphasizes the importance of detailing the type of services provided and how the independent contractor will be compensated, including reimbursement for expenses.