There is no tutorial I can think of, just park and go. Have quality keywords, a picture maybe... try to make it look like a website.
Test test again retest take another test perform yet another test retesting You should have an answer by now.
Google has some special adsense for parked domains, I read about it recently, I guess its not very well publicized but its very effective I guess.
They way I make money from parking is to list it for sale. I use Sedo. Make a few pennies from parking, but then I end up selling an $8 domain for $60.
Google bought Applied Semantics, a leader in page parking a few years ago.... you must have millions of hits to your parking pages to be approved by google directly. you can, however, use traffic club namedrive sedo and many others, that are good