The tutorial, created in collaboration with Anshuman Bhardwaj, guides users through building an admin panel using Microsoft SQL Server and Retool to manage a database of shops. It highlights the advantages of using Microsoft SQL Server for financial and large-scale applications due to its ACID compliance and optimistic concurrency model but notes the security risks of direct database management. The solution proposed is to create an isolated admin layer to enhance security and user experience. The tutorial includes setting up a new SQL database with Azure, migrating sample data, and connecting the SQL Server to Retool. It details creating a Retool app with a user interface that allows admins to view, update, and delete store information, as well as add new stores using forms. Through this process, users learn how to implement queries to display store data, remove stores, update store information, and add new stores, ensuring secure and efficient database management.