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In this video, Matthew guides viewers on creating a leave of absence letter. He instructs them to visit legaltemplates.net and navigate to the business forms section to find the leave of absence letter. Alternatively, users can search for it online. The tutorial outlines necessary information to include, such as the employee's name, address, and the company's details. Matthew emphasizes detailing the reason for the leave, which could be for medical purposes, and allows for additional specifications. He also highlights the importance of stating the duration of the leave, including start and end dates.