This tutorial explains how to create reference planes in SOLIDWORKS using up to three references like faces, edges, and vertices. It covers common methods such as offset planes, angled planes, planes through vertices, and tangent planes to cylindrical faces. Additional options include creating parallel planes, planes perpendicular at a point, and planes within 3D sketches. The video also shows how to manage visibility when multiple planes clutter the graphics area. These techniques are essential for sketching geometry where no existing face or plane is available.