Templates & Includes
Writing templates or includes is very simple. If you know CFML, then you know how to build a template or an include.
Includes
Includes are cfm files that you create which live within a site's "Includes" directory. Includes have access to the Mura API as well as all underlying CF functionality. You would want to use an include if you wish to have information render more than once throughout your site - even up to within the body of each page. It's very similar to a cfinclude tag. Check out how to include such a file by reviewing the "USING THE [MURA ] TAG" section of this page.
Layout Templates
Each template can be specific in layout (header, footer, etc), which can use specific display objects which have been defined through Mura. Using templates allows front-end developers to develop their layouts without needing to rely too heavily on the Mura rendering process. You can select layout templates for a page when editing that page through the "Advanced" tab.
More information on layout templates can be found in the Front-End Developer's Guide.