<a href="http://addressof.com/blog/">Cory Smith</a> has published a <a href="http://addressof.com/blog/articles/CodingGuidelines.aspx">manifesto</a> for coding guidelines in VB.NET.

It is a very well thought out document and I agree with almost everything that he has written.  I agree with his <a href="http://addressof.com/blog/articles/CodingGuidelines.aspx#1513">comment on indent sizing</a> rather than the literal suggestion in the document.  Indents need to be consistent for all developers rather than any one specific size.  I have worked in code where there has been 3 different lengths of indents used and it is so very much harder to read.  I also would agree that 2 is a better sizing than the default 4 for the indents.  I work on a 19" monitor set at 1600x1200 resolution and I regularly have code that starts disappearing off the right side of the screen when it is embedded deep in the logic.

I do disagree with the exclusive exclusion of single letter variables.  As commented by <a href="http://addressof.com/blog/articles/CodingGuidelines.aspx#1519">Bill McCarthy</a>, the use of for i = 1 to count is a perfectly valid use of a single character variable.  Once the variable takes on more meaning than a placeholder for a looping function, I agree that the naming should become much more meaningful.

Overall, this is a wonderful document to be used as a starting point.  Some people will adopt it as is, and it will provide them with great standards.  Others will want, and need, to modify it for specific scenarios in their environment.