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In this tutorial, Matthew guides viewers on creating an independent contractor agreement. He starts by directing them to legaltemplates.net via a link in the video description. After navigating to the business forms section and selecting "service contracts," he focuses on the independent contractor agreement. Matthew chooses Texas as the state for the contract and explains the importance of entering pertinent client and contractor information. He emphasizes providing details on the type of services offered, compensation structure, and reimbursement for expenses, ensuring all essential elements are included for a comprehensive agreement.