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In this tutorial, Matthew demonstrates how to create an independent contractor agreement using LegalTemplates.net. He begins by directing viewers to the link provided, leading them to the website. He navigates to the "Business Forms" section and selects "Service Contracts," specifically the "Independent Contractor Agreement." Matthew chooses Texas as the state. He explains the process of filling in client information, which can refer to either the client or the contractor, depending on the user's role. He emphasizes entering details about the services provided and outlining how the independent contractor will be compensated, including expenses and reimbursement methods.