Please don't think me unappreciative of the nice comments, but I don't think I could ever do a tutorial on most of my stuff, especially this wave. 

Why?  Because I really don't know how I arrived at a lot of it.  So many minutes (hours) of click this, click that, plop render, add this take away that,... hey! that looks okay.... maybe if I did this, oh that looks like crap... start over...

Take the breaking crest of the wave closest to the left of the scene for example.  I loved it.  The terrains, mats, spray (volumetrics) worked exactly as I wanted it.  But I could not get the same feel further along the wave because of the increasing angles and curves.  It is soooo much experimentation and very little previous knowledge.  

Long story short.  Zhann's tutorial "The Summoning" here at R'osity is the starting point for creating foamy waves.  It also helped that years ago I surfed and understood wave dynamics and became somewhat critical of many artistic attempts to paint or render a "real" wave.  Frogdot's method of making a tubular breaking wave with two metaballs will result in a very realworld shape but adding non-post wokded details is impossible because of metaballs properties.

I'll see if I can figure out the water mats and let you have them.