The Airbnb JavaScript Style Guide provides best practices for writing readable, maintainable JavaScript code. It recommends using const and let instead of var, object literal syntax over object constructors, and arrow functions over function expressions. It also provides guidelines for formatting functions, comparisons, iterators, commas and comments. The style guide is based on Airbnb's configuration files for linters like ESLint, JSHint and JSCS to enforce code quality and style standards.