Can you tell me please, how this interactive flash building is created:
http://www.panorama-resort.com/
Is this a script or something

I like the idea but I'm new and don't know what tutorial to read in order to make something similar.

You should start with the built-in Flash tutorials. Learn the tutorials, what a button is, what a movie clip is. Actually that building would be pretty simple to do. You wouldn't even need much action script besides using buttons to call on the movie clips.