Than run the function is your question with the cutoff you want using the list group and tree objects you generated.
Personally I found it easier to just take the shared file and transform it to an OTU table and work my way from there. Where you basically have a tree file an OTU table and a metadata file.
Indeed, at the beginning, I was following the tutorial steps but they didn't work and failed just with the ".list" file. That's the reason I decided to try with the commands I wrote above and, actually they did work, except with that ".list" file.
When I "googled" about this issue I found there are more people with this problem but no answers.
I already have that OTU tables you mention, and I guess I will end up parsing and processing them by myself, but "phyloseq" looked promisingly easy and with awesome graphs!
Bests
BTW: I already checked my ".list" file and it is supposedly correct. It is as it comes out from mothur.
The graphs in phyloseq are great but they are mostly ggplot graphs so you can still work you way around good graphics. Phyloseq is somewhat underwhelming and restricting in my experience, don't think it brings much added value to the table compared to what's out there already.
If you still wish to use phyloseq not all is lost, you can import the OTU table, taxonomy table and metadata table to phyloseq. Generate a phylogenetic tree of the representative sequences for each otu with clearcut or any other algorithm you want to use (you do that with the get.oturep command in mothur with fasta=true) and import that tree after that you can do everything with phyloseq. Just make sure to follow the tutorial and brake down the components so you could see the structure of the tables you need to generate.