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In this video tutorial, Matthew guides viewers on how to create a leave of absence letter. He directs them to legaltemplates.net, advising to click on "business forms" and find the letter in the employment section or use a search engine to locate it. The steps include entering the employee's name, address, and the company's details. Matthew emphasizes specifying the reason for the leave, such as medical reasons, and suggests providing additional details if necessary. Finally, he instructs viewers to indicate the duration of the leave, including the start and end dates.