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In this tutorial, Matthew guides viewers on creating an independent contractor agreement using LegalTemplates.net. He begins by directing users to the website and selecting the "business forms" section, specifically the "independent contractor agreement" option. Matthew chooses Texas for the state and proceeds to fill in the client and independent contractor's information. He emphasizes recording the type of services being provided and discusses details on compensation and expense reimbursement for the independent contractor. The tutorial focuses on ensuring all relevant information is accurately documented in the agreement.