I do not think I have seen any, either, but there are books on scientific publishing that should have sections on that topic. I think that is where to look first. My favorite is "Handbook of Writing for the Mathematical Sciences", found here: 

http://epubs.siam.org/doi/book/10.1137/1.9780898719550

It does have a section on this topic.

But the ground rule is to answer each and every question honestly and in detail, preferably also listed as individual items for each reviewer and question/comment, and the same in addition for those comments and questions that the editor(s) has (have).

Be as clear as you can, and if you find that a reviewer may have made a mistake or misunderstood, you should argue fairly and without anger - it is not always easy to understand another scientist's writing and his/her writing can sometimes lack clarity - which is often a source of misunderstanding. So for the author to be clear is key to this process being smooth. 

Good luck! 

It is a good and quite important question. Authors of the above posts have already made fairly good suggestions. I would add several must rules I used to follow:

1. Be absolutely polite and respectful in your answers.

2. Reply honestly and strictly to the essence of the issues raised.

3. Always agree to make proposed changes, if they improve the manuscript.

4. Show your reply draft to more senior people to get properly advised.