In January, I wrote about using plain text files for to-do lists instead of larger and more complex project management tools.
I found an example of this in the code repository for st, the simple terminal from suckless.org.
They have a TODO.html file which is a plain text list of todo tasks.
There are a lot of examples on GitHub, too.
Something I like in st's file is this command:
grep -nE 'XXX|TODO' st.c
This finds TODO comments in the st.c file so those can be included.