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In this tutorial, Matthew explains how to create a Memorandum of Understanding (MOU) using legal templates. He begins by instructing viewers to click on a provided link and navigate to the business forms section. Next, he demonstrates how to search for "memorandum of understanding" to access the necessary document template. Matthew guides users through filling out key details such as identifying the first and second parties—either businesses or individuals—along with their respective names, addresses, and contact information. He emphasizes the importance of specifying the project's name, objectives, and the cooperation required, including the expertise and experiences of the parties involved.