Consult the Transformation Reference
Because PDF forms can be viewed by using Acrobat or Adobe Reader, the form supports the full range of object properties that you define in the form design. If you will be distributing HTML forms based on the same form design, some client applications (for example, web browsers) do not provide the same level of support for individual object properties. The Transformation Reference will help you to determine how objects behave in a particular client application. When creating the form design, try to work around any limitations in the client applications by finding ways to implement the form without relying on unsupported object properties. See Form transformations.
Form caching can increase the performance of forms when rendered. In addition, if you are designing a form that has a fixed layout and want to render the form in HTML, you must enable form caching. See Form caching.
When an HTML form is rendered, page sizes (required for paginating PDF forms) have no meaning. Because a form that has a flowable layout can expand on an infinitely long HTML page, it is important for you to avoid adding footers on the master page. A footer beneath the content area on a master page could overwrite HTML content that flows past what would otherwise (in a PDF form) be a page boundary.
For HTML output, all fields, exclusion groups, and subforms must have unique names. This will prevent possible data merge issues.
By default, scripts are run on the client. If the scripts that you include in a form design should be run on the server, or on the client and server instead, you may have to change or override the default setting. See Where calculations and scripts are run.
Periodically preview the form by using LiveCycle Designer ES (for PDF forms) or the target client application (for HTML forms) to troubleshoot problems early in the design process. See To preview and test forms in the Preview PDF tab.
If LiveCycle Forms ES will be merging forms with data, use test data to thoroughly test your form designs before you make finalized versions available to LiveCycle Forms ES. See To preview a form using sample data.
See also 

Considerations for creating form designs for LiveCycle Forms ES