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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MoU) using legal templates. He begins by instructing users to click the link in the video description and navigate to the business forms section. Viewers are advised to use the search function to find the MoU template. The first step is to identify the first party as either a business or individual, providing necessary details such as name, address, city, state, and zip code. The same information is required for the second party. Next, users need to specify the effective date of the memorandum, project name, and its main objectives if detailed descriptions are desired. Finally, he highlights the importance of outlining the respective expertise and experiences that each party will contribute to the project.