Indent SET to line up variable name with the DECLARE
I like to indent SET so my variable names line up with DECLARE. For instance:
DECLARE @Variable int;
------- SET @Variable = 0;
(the hyphens are my HTML workaround would actually be spaces)

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Simon commented
I'd like the variable name to be lined up but would suggest the spaces come after SET not before, so the example would be:
DECLARE @Variable INT;
SET - - - - @Variable = 0; -
Josh commented
FYI, Using two lines for DECLARE/SET is necessary for backward compatibility.