Add remarks.example.md, update FAQ/guidelines

The next/remarks.example.md filename is kind of a misnomer but it was
named this way to match Makefile.example. It has brief instructions
along with a link to the FAQ about what one should put in their
remarks.md file (and the FAQ links to the new file as a starting point
as it has instructions).

The markdown guidelines were updated to note that if one does use
sections in remarks.md file they should start out at heading level 3
(###) and for each subsection increment it by one (up to level 6).

next/remarks.example.md

@@ -0,0 +1,27 @@
+# Instructions
+
+0.  Create an empty file `remarks.md` in your submission directory
+(alternatively after reading this file, delete everything in it and rename it
+`remarks.md`).
+
+1.  For help with markdown format please see this [helpful
+guide](https://www.markdownguide.org/basic-syntax/).
+
+2.  Please see and follow the [IOCCC markdown
+guidelines](https://www.ioccc.org/markdown.html). Doing this helps the judges
+integrate your remarks into a `README.md`, should you win.
+
+3. After reading this file, write your remarks in your `remarks.md` file (as
+mentioned in step 0).
+
+4. When packaging your submission with `mkiocccentry(1)`, make sure that the
+`remarks.md` is in the `topdir`.
+
+**IMPORTANT NOTE**: make **SURE** you read the IOCCC
+[Rules](https://www.ioccc.org/next/rules.html) and
+[Guidelines](https://www.ioccc.org/next/guidelines.html)!
+
+# What should you say?
+
+Please see the
+FAQ on "[what to put in your remarks](../faq.html#remarks)".