This article proposes a guideline to develop an ontology of software. The first section gives a brief introduction to the importance of such ontology as a possible conceptual grounding for the philosophy of software, philosophy of computing and philosophy of information. The second section presents the background of the scope of this article in terms of both a symbolic and materialistic approach to software. The third section deploys the basic guidelines with the expositions of the two dimensions of software: the serial dimension and the structural dimension. The first dimension consists of three series, while the second in the exposition of the structure of any program. The fourth and last section will deal with a better understanding of what we can call the digital universe.