In Code Complete McConnell writes an example in which he writes the main ideas of how his code will work as comments in an empty file. so maybe one would go on

In Code Complete McConnell writes an example in which he writes the main ideas of how his code will work as comments in an empty file. so maybe one would go on write this comments, commit them as the 'How', and then in the first commit message write the 'What'? then do the first commit and continue from there.... making the 'How' work