Hi Alberto i don´think anyone give you a tutorial,guys working in vfx are tied to contracts and can get sued or fired if are doing stupid things like tutorials in forums.
Also studios don´t reveal secrets or piplines,its like shooting in your on foot don´t you think?...and for free
Usually you star from a basic sea and keep adding stuff from foam to mist,and can involve things like spray sim in realflow.
Maya have some presets including a stormy ocean ,but just a start.
The big issue its interaction splashes and mixing things from several sources in comp
http://www.httpartist.com/beta/tutor...n-in-maya.html