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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MoU) using legal templates. He advises starting by clicking the link provided in the video description to access business forms. Users are instructed to search for "Memorandum of Understanding" to create a document. The process requires identifying the first and second parties as either businesses or individuals and filling out their names, addresses, and zip codes. The MoU should also include the effective date, project name, objective details, and the expertise that each party will contribute to the project. The tutorial emphasizes clarity and completeness in filling out the necessary sections.