The tutorial outlines the process of creating a to-do application using Strapi and Next.js, demonstrating how Strapi functions as an open-source Node.js headless CMS to provide API endpoints for the to-do app. The tutorial explains the setup of Strapi, including the creation of content structures and user roles, and how it interacts with the Next.js frontend, which is responsible for fetching and rendering the to-dos. The guide details the development steps, such as creating a Strapi project, designing the content types, and configuring permissions to allow public access to CRUD operations on to-do items. It further illustrates the frontend development with Next.js, including component creation and the use of axios for API requests. The tutorial is complete with steps for styling the application and testing its functionalities, showcasing Strapi's capability to quickly set up a backend that adheres to web standards.