seOverflow is a national provider of search engine optimization services founded by Mike Belasco, offering unique positioning strategies to clients. To build Twilio-powered call tracking using seOverflow's method, one must register for a Twilio account, buy local phone numbers, download the seOverflow phone call tracking code sample zip file, and follow specific steps to upload files to their website. The process involves replacing a Google Analytics profile ID, updating a Twilio number, making a test call, and then building the front end of the application. For more information on seOverflow's services or Twilio's developer resources, one can visit their websites or explore related posts and resources.