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In this tutorial, Matthew demonstrates how to create a plumbing contract using templates from legaltemplates.net. He instructs viewers to click the provided link and navigate to "View All Business Forms" to access various legal forms. By using the search engine, he finds the plumbing contract and invoice. Matthew explains the steps to fill out the contract, starting with defining the transaction as a service. He advises entering the service provider's name and information if you're the plumber, followed by the customer's details. Next, he emphasizes the importance of describing the services performed and specifying the project price, ensuring clarity if multiple projects are involved.