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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MOU) using legal templates. He instructs viewers to click on a provided link, navigate to business forms, and search for “memorandum of understanding.” Upon accessing the document, users must identify whether the first party is a business or an individual and enter the relevant details (name, address, city, state, zip code). This process is repeated for the second party. Matthew then emphasizes the importance of determining the memorandum's effective date, naming the project, outlining its main objectives, and specifying the expertise and experiences both parties will contribute to the project.