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In the tutorial, Matthew guides viewers on creating an independent contractor agreement on legaltemplates.net. He suggests starting with business forms and selecting service contracts, then choosing the option for an independent contractor agreement. The viewer must specify client or contractor information, services provided, compensation, expenses reimbursement, and termination terms. The agreement is tailored to the state of Texas, with customizable details for both parties involved. Click the link for a step-by-step guide.