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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement using LegalTemplates.net. He starts by directing them to click a link for access and explains how to navigate to the service contracts section. After selecting the independent contractor agreement, he chooses Texas as the state for the form. Matthew emphasizes entering the client's information and the independent contractor's details. He then instructs viewers to specify the type of services being provided, discuss compensation terms, and outline expense reimbursement processes.