A build scan is a comprehensive, shareable record of an Android build that provides detailed insights into build performance and issues, helping developers improve build speed and reliability while enhancing collaboration. The tutorial guides users on generating both local and CI build scans using a starter project, applying the Gradle Enterprise Gradle plugin, and publishing scans to scans.gradle.com by agreeing to terms of service. The process includes setting up a project in Android Studio, configuring Gradle files, and using CircleCI for continuous integration builds. Build scans offer extensive data, including console logs, test results, build performance metrics, and dependency visualizations, enabling developers to optimize their builds effectively. The tutorial concludes by encouraging users to leverage build scans to enhance productivity and performance in their development processes.