ASHRAE Standard 90.1 provides guidelines for heating load calculations, including requirements for safety factors, heating load credits, and system sizing. The standard recommends using a comprehensive approach to heating load calculations, taking into account various factors such as climate, occupancy, and building construction. By following ASHRAE Standard 90.1 guidelines, HVAC designers can ensure that their heating systems are designed to meet the minimum energy efficiency requirements and provide a comfortable indoor environment for building occupants.