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In this tutorial, Matthew demonstrates how to create a Memorandum of Understanding (MOU) using legal templates. Viewers should start by clicking the link provided in the video description to access business forms. After navigating to "view all business forms," they can use the search function to find the MOU template. Users need to identify the first party as either a business or individual, followed by inputting relevant details like name, address, city, state, and zip code for both parties. The tutorial also covers essential components of the MOU, including its effective date, project name, objectives, and how each party’s expertise will contribute to the project.