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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MOU) using legal templates. He instructs to click the provided link, navigate to "business forms," and access "view all business forms." By utilizing the search engine, users should enter "memorandum of understanding" to start drafting the document. They must identify the first party as either a business or individual, then fill in the name and address details for both parties. The tutorial emphasizes specifying the effective date, project name, and objectives. Additionally, it discusses the expertise and experiences each party will bring to the cooperation.