The process involves several steps: 1. Selection of Covariates: Identify relevant characteristics (e.g., age, gender, tumor stage) that need to be balanced between groups. 2. Calculation of Distances: Use a distance metric (e.g., Euclidean distance) to measure how similar patients are based on the selected covariates. 3. Matching: Pair each patient in the treatment group with the nearest neighbor in the control group based on the calculated distances.