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In this video tutorial, Matthew guides viewers through creating an independent contractor agreement using legaltemplates.net. He instructs to click on the provided link to access the site, navigate to the business forms section, and select the independent contractor agreement under service contracts. Matthew chooses Texas as the state and proceeds to fill out general information for the client and the contractor. He emphasizes inputting the type of services provided and details about compensation and expense reimbursement for the contractor. The tutorial offers a step-by-step approach to ensure all necessary information is included in the agreement.