This tutorial provides a comprehensive guide on how to receive Twilio webhooks using DigitalOcean Functions, a serverless computing platform. To follow along, one needs a free Twilio account, a Python development environment with Python 3.9+, and a DigitalOcean account with the doctl command line tool installed. The process involves creating a DO Function, initializing a new function project, deploying the function to DigitalOcean, and configuring environment variables. The tutorial also covers the use of a build script and a requirements.txt file for functions with external dependencies.