I just came across this resource on C# coding standards, which covers some general .NET and ASP.NET best practices:
http://weblogs.asp.net/lhunt/pages/CSharp-Coding-Standards-document.aspx
Like anything on this subject, this contains some opinion, but it also contains enough useful tips to be worth sharing.
John West Blogs about Sitecore
http://byfiles.storage.live.com/y1pAeuioQgoQrEslsG44piKREOnUmDDq6cyVWLM45XGJml_f4hJoWktuYf5Z5ahYmwi
