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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement using LegalTemplates.net. He instructs to click the link provided, navigate to business forms, and select service contracts. He chooses the independent contractor agreement option and selects Texas as the state. The tutorial emphasizes entering the client's general information, either for Mr. Ed or the independent contractor. Viewers are advised to specify the services being provided, details regarding compensation, and how expenses will be reimbursed. The video serves as a straightforward step-by-step process for drafting a contract.