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In this video tutorial, Matthew demonstrates how to create an independent contractor agreement using legaltemplates.net. He guides viewers to the website and directs them to the "Business Forms" section, where they can find the "Independent Contractor Agreement" under service contracts. Matthew selects Texas as the state for the agreement and explains the process of entering client and contractor information. He emphasizes the importance of detailing the services provided, compensation methods, and expense reimbursements for the contractor. The tutorial provides a step-by-step approach to ensure viewers can create their own agreements effectively.