I tend to organize my files into paragraphs or even sections of paragraphs. I often use "section headers" to distinguish these. It is essentially a weaker version of splitting a file across multiple files.
For example, I am working on a very simple pre-processor, and I have split it into 4 sections. The first is unmarked and presents the public interface. After that is a section marked simply by the comment "Lexer", after that is a section marked by the comment "Parser", and finally there is a section marked "TURN BLOCK BACK INTO TEXT". That last one should probably be changed to something like "Process result of parsing".
Sometime, my 'paragraphs' of code also get a short line comment explaining what the entire paragraph does. I guess that would generally fall under the 'guide comment' category.