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In today's tutorial, Matthew guides viewers on creating an independent contractor agreement. He directs them to legaltemplates.net, where they can start with business forms. After navigating to the service contracts section, he selects the independent contractor agreement option and chooses Texas as the state. The tutorial outlines entering the client's general information and the independent contractor's details. Viewers are advised to specify the type of services provided and to outline compensation details, including payment methods and expense reimbursement procedures.