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In this tutorial, Matthew demonstrates how to create an independent contractor agreement using LegalTemplates.net. He prompts viewers to click a link to access the site, where they can find business forms. He navigates to the service contracts section and selects the independent contractor agreement, choosing Texas as the state. Matthew explains the process for entering general information about the client and the contractor, indicating that viewers should specify the services being provided. He also highlights the importance of detailing compensation and expense reimbursement for the independent contractor within the agreement.