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In this tutorial, Matthieu explains how to create a 50/50 business partnership agreement using legal templates. He directs viewers to a link in the video description that leads to the legal templates site. Once there, users should hover over "business forms" and click on "view all business forms." He instructs them to scroll down to the "business operations" section and select the "50/50 business partnership agreement." Viewers can choose to preview a PDF or create the document directly. Matthieu notes that users need to specify if the first partner is an individual or entity, mentioning that the process is flexible based on user needs.