Please use the UTF-8 encoding unless it cannot do the job for some
good reason. As of Emacs 24.4, it is no longer necessary to have
explicit 'coding' cookies in *.el files if they are encoded in UTF-8,
-but other files need them even if encoded in UTF-8. And even for *.el
-files, having an explicit encoding specification facilitates correct
-display of non-ASCII characters when the file is visited in older
-Emacs versions.
+but other files need them even if encoded in UTF-8. However, if
+an *.el file is intended for use with older Emacs versions (e.g. if
+it's also distributed via ELPA), having an explicit encoding
+specification is still a good idea.
*** Useful files in the admin/ directory