You can build an AI-powered voice assistant using Twilio Programmable Voice, Laravel, and OpenAI. To start, you need a Twilio account, a phone number, PHP 8.2 or higher installed, Composer globally installed, an OpenAI account, ngrok, and basic knowledge of the Laravel framework. You then create a new Laravel project, install the Twilio PHP Helper Library, retrieve your Twilio API credentials, store them as environment variables, install the OpenAI Laravel Helper Library, update the routes, create a controller class that houses all the application logic, set up the Ngrok server, configure TwiML, and test the application. The final step is to integrate external APIs, implement interaction history, and improve your voice assistant by extracting context from previous interactions.