This document outlines best practices for implementing best practices across the software development life cycle (SDLC). It discusses hierarchical classification of performance tuning at the system, application, and machine levels. It also covers best practices for coding, including general guidelines, guidelines for specific technologies like JSP and EJB, and practices for code reviews like peer reviews and architect reviews. The goal is to apply best practices throughout the end-to-end processes of the SDLC.