The game is narrated by Wreden and takes the user through a number of incomplete and abstract game creations made by a developer named Coda. Wreden challenges the player to try to come to understand the type of person Coda is from exploring these spaces in a first-person perspective. Within the narrative, the player discovers that Wreden had tried to force meaning onto Coda's games, causing them to end their relationship. Wreden has stated the game is open to interpretation: some have seen the game as general commentary on the nature of the relationship between game developers and players, while others have taken it as an allusion to Wreden's own personal struggles with success resulting from The Stanley Parable.
Source: Wikipedia, "The Beginner's Guide", available under the CC-BY-SA License.