This tutorial shows users how to receive SMS delivery receipts of SMS messages sent from their Vonage account by setting up a publicly accessible webhook and handling the corresponding POST request. Users need a Vonage API account and a virtual phone number to complete this tutorial, which also uses ngrok to expose the project to the internet. The code provided in the tutorial handles the incoming request and outputs the status part of the body of the request. Once set up, users can test their webhook endpoint by sending a test SMS message from another terminal window. With the webhook successfully configured, Vonage will send delivery receipt requests to this endpoint, which will be received and processed according to the code's logic.