How to create MatCaps
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MatCaps can be downloaded, or you can create your own using a tool like ZBrush.

ZBrush Matcap Library
https://pixologic.com/zbrush/downloadcenter/library/


ZBrush MatCap texture export
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You can export a texture from a matcap in Material->Modifiers->Create Matcap Texture
Then, the MatCap texture can be exported from the Texture Palette as an .exr.