there's more than a few great threads here on SSC on the subject: i think all of the threads here have actual documents attached from various posters as well.
http://www.sqlservercentral.com/Forums/Topic590668-338-1.aspx
http://www.sqlservercentral.com/Forums/Topic857703-391-1.aspx
http://www.sqlservercentral.com/Forums/Topic560087-145-1.aspx
Lowell
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