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In this tutorial, Matthieu explains how to create a 50/50 business partnership agreement using legal templates. Viewers are directed to a link in the video description that leads to the legal templates website. Matthieu demonstrates how to navigate to the business forms section by hovering over it and clicking on "view all business forms." He instructs viewers to find the "50/50 business partnership agreement" under business operations. Once there, viewers have the option to preview a PDF or create the document immediately. Matthieu emphasizes the customization step, allowing the selection of whether the first partner is an individual or an entity, and notes that a progress tracker will appear on the left side as they fill out the agreement.