first you need to install the Paypal eCommerce Toolkit Recipe extension. this is differant from the Paypal eCommerce Toolkit extension.
log in to the download center at:
Click the link for the Paypal eCommerce Toolkit. In the extension section, you will see two downloads:
PayPal eCommerce Toolkit 4.5.3 (1,185 Kb)
The quickest and easiest way to add eCommerce to your business web site.
PayPal eCommerce Toolkit Recipes 1.0.0 (2,759 Kb)
Step by step instructions for maximizing your development experience.
the second one:
PayPal eCommerce Toolkit Recipes 1.0.0
is the tutorials.
install this using the extensions manager, then access the tutorials through the help menu.