The tutorial outlines the creation of a Laravel application that utilizes queues to send SMS messages to users whose birthdays are today. The process involves setting up a database queue, creating a job to send the birthday message, and configuring the queue driver. The application uses the Twilio PHP SDK to send the SMS. The tutorial covers the necessary steps to create a database queue, including seeding the database with sample data, installing the Twilio PHP SDK, and configuring the Twilio account credentials. It also explains how to generate a job using the Artisan command, dispatching the job to process the birthday messages, and testing the application's functionality.