The golden rule of an SOP is write what you do or do what you write. We tend to be perfectionists when we write SOPs as we feel they are written commitments from us but there is nothing wrong in revising an SOP.
Most of the regulatory auditors I came across like the simplicity and reproducibility.
Some feature we follow in pharmaceutical field are,
1. The header consists of SOP No., Revision No., Title of the SOP, Date of commencement and Page no. of no.
2. The body includes Objective, Scope, Responsibility, Precautionary Measures(if any), Starting Procedures and Stopping Procedures (including cross reference to other SOPs, if any). The actual procedure is written in a step by step method with ISO numbering. Each page should be signed by the persons preparing the SOP, approving the SOP and authorising the SOP. A revision sheet is attached with the SOP. SOP training record should be attached and the commencement date should be after the training date.
3. All vague expressions are to be avoided and try to be specific as far as possible (for example, I would use start the pump when the liquid level in the tank reaches 'x' rather than start the pump when there is sufficient liquid level in the tank. Don't forget to mark the tank at 'x' level)
4. Most important thing is that you should have standard written procedure for writing SOPs (we call this as SOP of SOPs) in which you specify the word, sentence and paragraph formatting as well.