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In this video tutorial, Matthew explains how to create an independent contractor agreement using legaltemplates.net. He directs viewers to click a link in the video description to access the site. Once there, he navigates to "business forms," selects "service contracts," and chooses "independent contractor agreement." Matthew opts for Texas as the state and begins filling in client information, either for the customer or the independent contractor. He emphasizes the importance of detailing the services provided, specifying compensation terms, and explaining expenses reimbursement. The tutorial guides viewers through the essential parts of drafting the contract.