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In this tutorial, Matthew guides viewers on creating an independent contractor agreement using legaltemplates.net. He starts by directing them to click a link in the video description to access the site. He navigates to the business forms section and selects "service contracts," where he chooses the "independent contractor agreement." Matthew opts for Texas as the state for the contract. He explains that viewers need to fill in the client's information, including the name and address, and their own details if they are the independent contractor. He emphasizes indicating the type of services being provided and discusses the sections on compensation and expense reimbursement.