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In this tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to click on a link to legaltemplates.net, where they can access various business forms. After selecting "Service Contracts," he recommends the independent contractor agreement and choosing Texas as the state. Matthew emphasizes filling in client and contractor information, including names and addresses. Viewers are instructed to specify the services provided and detail compensation methods and expense reimbursements. The video assists users in preparing a comprehensive agreement tailored to their needs.