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In this video tutorial, Matthew guides viewers on creating an independent contractor agreement. He instructs users to click a link that directs them to legaltemplates.net, where they can access business forms. From there, he navigates to the service contracts section and selects the independent contractor agreement for Texas. Matthew emphasizes entering the client's general information, whether it's Mr. Ed or the viewer, and specifying the details for the independent contractor. He also covers essential elements, including the type of services provided, compensation methods, and reimbursement for expenses.