From SQL programmers I have learned to vertically align the commas. Like:

* use fixed width font;

proc sql;
create table aggregate as
select region
, month
, sum(sales) as sales
from oursystem
where country = 'France'
group by 1, 2;
quit;

And I use it also for some macros aligning the = symbols:

%means2dset(data = oursystem
, where = (country = 'France')
, class = region month
, var = sales
, stat = sum
, out = aggregate);

Just my 2 cents.

Eric