The tutorial provides a comprehensive guide to setting up a headless eCommerce website using Strapi, Jekyll, Tailwind CSS, and Snipcart. It begins by instructing users on how to install Strapi as a headless CMS to manage backend content, emphasizing the need for Node.js and NPM. Jekyll is chosen as the static site generator, requiring Ruby, Ruby gems, and Bundler for installation. Tailwind CSS is utilized for styling, and Snipcart is integrated as the shopping cart platform. Users are guided through creating collection types in Strapi, adding products, configuring dynamic slugs, and setting user permissions to allow frontend access without authentication. The tutorial concludes with instructions to prepare for the next phase, where the frontend will be developed, urging users to populate their backend with ample product data.