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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MOU) using legal templates. To start, he instructs viewers to click the link provided in the video description, navigate to business forms, and search for "Memorandum of Understanding." He explains that users need to select whether the first party is a business or individual, and then provide relevant details such as name, address, city, state, and zip code for both parties. Matthew also emphasizes the importance of specifying when the MOU will take effect, the project name, its objectives, and the expertise both parties will bring to the collaboration.