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In this tutorial, Matthew guides viewers on creating a plumbing contract using Legal Templates. He instructs to click the link provided to access the site, where users can find various business forms. He demonstrates how to search for "plumbing" to locate the plumbing contract and invoice, then selects the contract to create a document. Matthew explains the sections to fill out: the service provider's name and information, the customer's details, and a description of the service provided, including pricing per project. He emphasizes the importance of specifying the exact number for pricing, especially if there are multiple projects.