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In today’s tutorial, Matthew demonstrates how to create a Memorandum of Understanding (MOU) using legal templates. He instructs viewers to click a link below the video to access business forms. After finding the MOU template via the search engine, users must identify the first party as either a business or individual and provide necessary details such as name, address, city, state, and zip code. The same information is required for the second party. Additionally, viewers are prompted to specify the MOU's effective date, project name, and main objectives. Finally, the tutorial emphasizes outlining the expertise and experiences each party will contribute to the project.