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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MOU) using legal templates. He instructs to click a link to access business forms, then to search for "memorandum of understanding" among the available forms. Users must identify the first party as either a business or individual and provide their name, address, city, state, and zip code. The same details apply to the second party. Additionally, viewers must specify when the MOU will be effective, the project name, and its main objective. Finally, he highlights the need to outline the expertise and experiences that both parties will bring to the cooperation.