- The document provides guidelines for effective unit testing, including what should and should not be unit tested. Specifically, it recommends unit testing "control" classes that contain processing logic, but not "entity" or "boundary" classes without logic. - It outlines criteria for good unit tests, including testing single features in isolation and having understandable test names and structure. The AAA (Arrange-Act-Assert) pattern is recommended to clearly separate test setup, execution and validation. - Test names should indicate the target method, expected result and initial state. Code within tests should use comments and "SUT" naming to distinguish the test target from other objects. Self-contained and independent tests are preferred over code reuse across tests