The web is not short on guides and how-to pages for creating a new form and Smashing Magazine seems to be a company that throws out a lot of content, usually, but not always of a high standard. This time I think that did a pretty good job of nailing <a href="http://uxdesign.smashingmagazine.com/2011/11/08/extensive-guide-web-form-usability/">How to make useable forms 101</a>.