Antes que nada, IANAL. Prosigamos.
This file is part of Foobar.
<one line to give the program's name and a brief idea of what it does.>
Copyright (C) <year> <name of author>
Foobar is free software: you can redistribute it and/or modify it under the terms of the GNU General Public License as published by the Free Software Foundation, either version 3 of the License, or (at your option) any later version.
Foobar is distributed in the hope that it will be useful, but WITHOUT ANY WARRANTY; without even the implied warranty of MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU General Public License for more details.
You should have received a copy of the GNU General Public License along with Foobar. If not, see <http://www.gnu.org/licenses/>.
Lo cual es horrible, porque aparte de molestar un montón para leer un fichero (hay algunos cuyo código fuente es inferior a la propia cabecera), encima tienes que incluir el nombre del programa, con lo que si le cambias el nombre más adelante, o si cambias la licencia, tienes que hacer un trabajo de chinos para reemplazar todo.