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In this tutorial, Matthew demonstrates how to create a plumbing contract using Legal Templates. Viewers are directed to click a link to access the site, where they can find various business forms. By using the search function, they can locate the "Plumbing contract" and "Plumbing invoice" templates. Matthew explains the process of defining the transaction as a service, entering the service provider's (plumber's) information, and detailing the customer’s information. He emphasizes the importance of accurately describing the services provided and specifying the project price. It’s noted that for multiple projects, pricing should reflect the quantity and total cost involved.