NOR
id="" attribute stands for identifier
class="" attribute stands for classifiers
RULES for having them :-
e.g. - <strong> , <em> , <p> etc.
e.g. - headings, lists, menus etc.
- for Templates and Functions
Where appropriate use a tpl file, as opposed to hard coding markup into custom functions.
Add Doxygen comments to each template explaining what it does, available variables and so on.
Inline comments should be added inside <?php ;?> rather than <!-- --> HTML comments, we don't want to print comments in the output.
Adhere to Drupal coding standards - in particular PHP in HTML, not HTML in PHP.
Use standard Drupal theme functions.
Avoid hard coding markup in custom functions.
Be consistent with markup and class names—the goal is to standardise the markup.
Document what you have done with comments.