The Microsoft document is a good start ... but you shouldn't do absolutely as it's said there. Microsoft for a long time went against their own guidelines whenever it suited them ... see MSN Messenger's interface or Microsoft Office's change of menus and the ribbon.
If you're interested about this subject, search for "Human Interface Guidelines". Actually,
the Wikipedia article for this phrase has a lot of links to documents for various platforms, and some of these documents also include studies and explanations regarding why they chose to do it in a particular way and why they recommend it that way.
PS. And if you're really interested about signs, icons, usability.. there's an excellent series of articles at Slate that I really recommend to anyone:
Part 1 :
The secret language of signs
They're the most useful thing you pay no attention to. Start paying attention.
http://www.slate.com/articles/life/signs/2010/03/the_secret_language_of_signs.htmland
Part 5 :
The Big Red Word vs. the Little Green Man
The international war over exit signs.
http://www.slate.com/articles/life/signs/2010/03/the_big_red_word_vs_the_little_green_man.htmlare 2 of the best in the series, in my opinion.