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In this tutorial, Matthew guides viewers on creating an independent contractor agreement using legaltemplates.net. He directs users to click a link in the video description to access the site, navigate to "Business Forms," and select "Service Contracts." From there, he picks "Independent Contractor Agreement" and chooses Texas as the state. Viewers are instructed to input the client's general information, including the client's name and address or their own if they are the contractor. Matthew emphasizes detailing the services provided, the compensation structure, and the reimbursement of expenses for the independent contractor.