The tutorial teaches creating a phone backup service that allows users to manually transfer data via SMS to cloud storage using Twilio SMS, DigitalOcean Spaces, and Laravel. The service enables users to save important media like voicemails and contacts without relying on an app. To complete the project, users need to create a RESTful API in Laravel, connect it to Twilio SMS, add cloud storage via DigitalOcean Spaces, and set up credentials for the services using Composer and ngrok. The service is tested by forwarding an attachment from a phone to a specified Twilio number, which then uploads the media to the user's DigitalOcean Space and sends a public link back to the sender's mobile number.