The document discusses the "Heroku Way" of building modern web applications. It outlines 7 aspects that Heroku considers essential: codebase, dependencies, config, backing services, build/release/run processes, processes, and logs. Each aspect is broken down into further details around how applications should be structured on Heroku for easy deployment and management. The Heroku Way aims to allow developers to focus on their application code rather than infrastructure concerns like deployment by adopting its best practices for 12-factor apps.