The document details the conversion of regular expressions into deterministic finite automata (DFA) using a syntax tree and the evaluation of specific functions like firstpos, lastpos, and followpos. Important states in non-deterministic finite automata (NFA) play a crucial role during this conversion process, with the document explaining how these states are utilized to determine transitions in the DFA. Additionally, examples illustrate the mechanics of the conversion with specific expressions and their corresponding DFAs.