To send daily SMS reminders using PHP 7 and Laravel, this tutorial provides a step-by-step guide. First, create a new Laravel project with Composer and install the Twilio PHP helper library. Next, obtain Twilio credentials and set environment variables for the account SID, auth token, phone number, and recipient phone number. Create a new model called `Reminder` that extends the Eloquent model class, which will be used to send SMS reminders. The `sendSMS` method uses the Twilio PHP helper library to send an SMS to a specified phone number with a custom message. A new command is created using the `artisan make:command` command to test and execute the code on a regular basis. Finally, a cron job is set up to schedule the command to run daily at 6am, ensuring that reminders are sent regularly.