Guides are non-printing, non-exporting lines that 'float' over your page and assist with their positioning. There are two types of guides to aid a variety of designs—ruler and column. They can be created and positioned by dragging from a ruler (for 'by eye' placement) or via View>Guides (for precision using the document's units or a percentage).
Ruler guides can be set in accordance with the horizontal or vertical ruler, but can be freely moved and positioned on your page.
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Percentages are calculated from the top-left of the document page.
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Column guides allow you to specify a number of evenly spaced columns and rows and are perfect for designing page layouts.