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In this tutorial, Matthew demonstrates how to create an independent contractor agreement using legaltemplates.net. He begins by directing viewers to click a link beneath the video, which leads to the site. He navigates to the business forms section, selecting service contracts, and then the independent contractor agreement option. Choosing Texas as the state, he begins entering client information, represented as Mr. Ed, and discusses filling in either the client’s or contractor's details. Matthew emphasizes the importance of specifying the types of services provided, compensation methods, and how expenses will be reimbursed.