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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to legaltemplates.net and outlines the steps to access business forms, specifically focusing on service contracts. After selecting the independent contractor agreement, he chooses Texas as the state for the template. Viewers are instructed to enter the general information for both the client and the independent contractor. Matthew emphasizes the importance of detailing the services provided, the compensation structure, and how expenses will be reimbursed.