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Source: https://writers.stackexchange.com/a/18519
License name: CC BY-SA 3.0
License URL: https://creativecommons.org/licenses/by-sa/3.0/

[Wasabi](http://atstp.github.io/wasabi/) offers two approaches to it (you can find them both [here](https://github.com/atstp/wasabi/tree/master/examples))

either **indented**

    root/ # entry comments can be inline after a '#'
          # or on their own line, also after a '#'
    
      readme.md # a child of, 'root/', it's indented
                # under its parent. 
    
      usage.md # indented syntax is nice for small projects
                # and short comments.
    
      src/ # directories MUST be identified with a '/'
        fileOne.txt # files don't need any notation
        fileTwo* # '*' can identify executables
        fileThree@ # '@' can identify symlinks

or **detailed**

    root/
      this is a comment on 'root'
    
    root/readme.md
      comments are indented under their entry this
      comment is for 'readme.md', a child of 'root/'
      it's specified by the full path
    
    root/usage.md
      the detailed syntax is good for large projects
      and comprehensive commenting
    
    root/src/
      directories MUST be identified with a trailing '/'
    
    root/src/file.txt # some file

Original score: 2