The tutorial outlines the process of setting up a headless CMS and eCommerce website using Strapi, Jekyll, Tailwind CSS, and Snipcart. It begins with instructions on installing Strapi as the CMS, requiring Node.js and NPM, and setting up the project in a code editor. Jekyll is used as the static site generator, with guidance on installing it using Ruby and Bundler. Tailwind CSS is integrated into the Jekyll setup to streamline the development of custom user interfaces. The guide explains creating product collections in Strapi's backend, including defining collection types and configuring a slug system for easier product querying. User permissions are adjusted to allow frontend access to the backend, enabling GET requests without authorization. The tutorial concludes by preparing the backend for product and category additions, setting the stage for developing the eCommerce website's frontend.