A logo tutorial doesn't really exist, logo design is a set of design guidelines.
If you want to observe how to make a logo, your best bet is to do a few logo studies, click below to find some solid material on the subject.
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If you follow a tutorial you're probably just gonna rip someone off, if you do a study and have some creativity you should be able to create quite a few logos.
Some pro-tips include: stay flat, stay vector, add gradients once flat, keep it brandable.

Well all of this is advice for a logo that can be used in a professional business setting, if you are looking to make 'logos', disregard.

ReverseFlash wrote I've been looking for tutorials to make logos on Illustrator & I was wondering, what tutorials are the best for someone who is trying to make logos for the first time? I will +rep.

Best features and tools in Ilustrator, to design professional logos.
Pentool, Pathfinder, Pentool, Shapebuilder...