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In this tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to visit legaltemplates.net by clicking on a provided link. After accessing the site, he navigates to the "business forms" section and selects "service contracts," specifically the "independent contractor agreement." Matthew chooses Texas as the state for the agreement and begins entering client and independent contractor information. He emphasizes the importance of detailing the services provided and outlines how the independent contractor will be compensated, including expense reimbursement.