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Software developers and maintainers need to read and understand source programs and other kinds of software documents in their work. Understandability of software documents is thus important. This paper introduces a method for estimating the understandability of software documents. The method is based on a language theory according to which every software document is considered to contain a language of its own, which is a set of symbols. The understandability of documents written according to different documentation practices can be compared using the rules of the language theory. The method and the language theory are presented by using source programs with different naming styles as example documents. The method can, at least theoretically, be applied to any kind of document. It can also be used to explain the benefits of some well-known software design methods.