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In this tutorial, Matthew guides viewers on creating an independent contractor agreement using LegalTemplates.net. He instructs to click the provided link, which leads to the site where users can access business forms. He navigates to the service contracts section, selecting the independent contractor agreement, and chooses Texas as the state. The process involves filling out client details, whether for the client or the independent contractor, followed by specifying the services being provided. Matthew emphasizes important sections such as compensation and expense reimbursement for the independent contractor.