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I've seen some pretty elaborate style guides and I've seen some very
basic style guides. If only a few people (such as a documentation group
and maybe marketing) are submitting items, then a simple guide will
suffice.
Typically, just information to keep the look and feel of the company
image and the site, and any legalisms maintained. For instance, the
logo proportions, whether Inc., LLP, etc. must be added to the name.
Whether the name is in all CAPs, the font, the page layout. The most
useful guide I saw basically used graphics and sample layouts with just
a little explanation ("a picture is worth a thousand words"). The little
handbook had about 10-15 pages in it and was 5.5" x 4.25". Very useful
and straight forward.