The tutorial provides a step-by-step guide on building an order tracking system using Laravel and Twilio SMS. The system allows customers to track the current status of their packages via SMS notifications. To achieve this, the developer sets up a new Laravel project, creates a database, installs the Twilio SDK, and configures the application to send SMS notifications. The application is then exposed to the internet using ngrok, and a webhook is set up with Twilio to forward incoming SMS messages to the application. Finally, the application is tested by sending an SMS message with an order ID, which triggers a response from the system depending on the order status.