Matching braces are always in the same column as their construct. All indenting is done with spaces, not tabs. All indents are four spaces.
Reasoning: All programs work well with spaces. Most programs will mix tabs and spaces so that some lines are indented with spaces and some with tabs. If your tabbing is set to four and you share a file with someone that has tabbing set to 8, everything comes out goofy.
Example:
All if, while and for statements must use braces even if they control just one statement.
Reasoning: Consistency is easier to read. Plus, less editing is involved if lines of code are added or removed.
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