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In this tutorial, Matthew guides viewers on creating a Memorandum of Understanding (MOU) using legal templates. He instructs to click the link in the video description to access business forms, specifically searching for “memorandum of understanding.” Users will need to identify the first party as either a business or an individual, providing relevant name, address, city, state, and zip code details for both parties. The tutorial emphasizes the importance of specifying the memorandum's effective date, the project name, and the main objective. Additionally, the cooperation section requires outlining the expertise and experiences each party will contribute to the project.