Best Coding Practise for "template-tag"

Hi,

I’m writing a plugin which provides the template-tag for the theme authors to add the plugin functionality in their themes. I checked many plugin boiler plates and related documentation; but I didn’t find a guide-line for implementation of template-tag functionality.

Can you please suggest me the best practice to add “template-tag” and “shortcodes” in plugin? What standard way most of you experienced developers follow?

Waiting for your valuable responses…

Cheers,

Ruturaj.

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*P.S.: I understand, whatever code serves the purpose is the best code; but I want to make the plugin structure as much standard as possible for my current and future plugin projects, hence asking. 🙂