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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement using LegalTemplates.net. He starts by directing viewers to click a provided link, which leads to the website's business forms section. Specifically, he selects the independent contractor agreement under service contracts and chooses Texas as the state. Next, he explains how to input client information and independent contractor details. Viewers are instructed to indicate the services being provided and to outline how the contractor will be compensated, including expenses reimbursement.