Ive not really seen any tutorials on the net for it, theres one in the book, Maya secrets of the pros second edition.

You basically load up an image sequewnce and then create tracking nodes that you locate to areas in the image sequence that either stay in the shot all the time or most of it and are of high contrast, then hit solve to solve the shot.

It isnt as simple as that but thats the basic outline of it, it can also calculate distance etc etc