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In this tutorial, Matthew walks viewers through creating a Memorandum of Understanding (MOU) using legal templates. He instructs viewers to click the link in the video description to access business forms. After navigating to the search engine, users should look for "Memorandum of Understanding." Matthew explains that you first identify the first party as either a business or an individual and fill in their name, address, city, state, and zip code. The same steps apply to the second party. Users will also need to specify the memorandum's effective date, project name, and objectives. Lastly, he emphasizes detailing the expertise and experiences that both parties will contribute to the project.