I've been creating one for my development team by combining parts of all the good / great ones that I've been able to find. Here are links to the ones I am using...
Microsoft - Design Guidelines for Class Library Developers - http://msdn.microsoft.com/en-us/library/ms229042.aspx
SubMain C# / VB.NET Coding Guidelines - http://submain.com/products/guidelines.aspx
DotNetSpider - C# Coding Standards and Best Programming Practices - http://www.dotnetspider.com/tutorials/BestPractices.aspx
Microsoft – C# Programming Guide - http://msdn.microsoft.com/en-us/library/67ef8sbd.aspx
Phillips Medical Systems - Coding Standard C# - http://www.tiobe.com/content/paperinfo/gemrcsharpcs.pdf
[Dead links removed]
Billyhole
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