The Microsoft Patterns and Practice group has created a set of Guidance for SharePoint/MOSS 2007. The current version of the Guidance docs cover:
Architectural decisions about patterns, feature factoring, and packaging. Design tradeoffs for common decisions many developers encounter, such as when to use SharePoint lists or a database to store information. Implementation examples that are demonstrated in the Training Management application and in the QuickStarts. How to design for testability, create unit tests, and run continuous integration. How to set up different environments including the development, build, test, staging, and production environments. How to manage the application life cycle through development, test, deployment, and upgrading. Team-based intranet application development. 
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Access the site here: http://microsoft.com/spg
Or you can download the document here: Click to download
~Robert Shelton