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In this tutorial, Matthieu explains how to create a small business partnership agreement using legal templates. He provides a link to the templates in the video description. Viewers are instructed to navigate to the "business forms" section and use the search function to find the "small business partnership agreement." After selecting the agreement, users are prompted to input information for the first partner, including name and address. If there is a second partner, similar details are required. Matthieu also notes that if there are more than two partners, users should indicate that and continue filling in the necessary information.