Account system and matchmaker:
https://github.com/heroiclabs/nakama-godot
Top tier tutorials on multiplayer:
https://gafferongames.com/post/what_every_programmer_needs_t...
Godot 3's browser support is currently better than Godot 4's (it was when I tested anyways, this changes every day and I don't use Godot 4).
Making multiplayer work really well usually requires a dedicated server and client side prediction. There's a lot of complexity to making that happen however.
You can use nakamas' messaging system as a transport layer for a game hosted on a user's device. Or you can use nakamas' match API to host the game in nakama, but then the game logic needs to be written for nakama in go, js, or Lua, which you can't then run locally in Godot.
For the tutorial, once you read the basic syntax of GDScript, you can directly start coding a game of your choice and reading the docs on need. Or use the official 2D and 3D tutorial.
(This is how I learnt, YMMV)