a build question.

what part did you not understand? about the only thing anyone can do is essentially re-word that guide. help us help you. or... do some mathematical equations and build like I do:

at each level, make sure the following is met:

STR = Your Level * 3 + 2
This is enough STR to wear dual axes at your level, generally speaking

DEX = Your Level / 2 + 4~5
This is enough Dex to wear dual axes and heavy armor at your level, generally speaking

VIT = after meeting the above two conditions, allocate your remaining points here (IE.. remaining points, as worded in the tank build guide).

At lower levels such as yours, those equations dont exactly mesh with gear requirements yet - so look at the Blacksmith and Tailor (as is likely mentioned in the guide) to figure out how much str and dex you will need at the upcoming level to wear the next piece of gear. Once you hit 60+ and start going to TT gears, those equations work out right, exception being the level 100 polehammer takes 297 STR and 59 Dex. (different weapon types actually follow a different build requirement, but dual axes are the staple weapons used by many barbs once hitting TT gears, until later weapon types that have better mods become available).