Samuel Ogundipe provides a detailed guide on creating a text-to-subscribe application using PHP, Twilio, and Laravel, aiming to cater to users without smartphones or regular PCs. The tutorial assumes readers have fundamental knowledge of PHP and Laravel and begins by setting up a Twilio phone number to receive text messages that trigger API actions. It involves extending Laravel's registration form to include a phone number and creating a callback API to interact with Twilio. The guide explains how to verify phone numbers for testing purposes and describes the use of the Twilio SDK to manage subscriptions through SMS commands, such as "subscribe" or "cancel." Additionally, Ogundipe suggests further enhancing the application by incorporating registration via SMS, making it adaptable to various applications. The tutorial's code is available on GitHub, encouraging readers to experiment and expand on the provided foundation.