Purpose: This study was conducted to develop a nursing practice guideline in order to prevent postoperative pulmonary complications (PPCs) in patients with abdominal surgery and to provide evidence-based standardized nursing. Methods: This study used the standardized methodology for nursing practice guideline adaptation presented by Korean Hospital Nurses Association. Results: The final practice guideline was composed of 4 domains with 62 recommendations. Conclusion: This nursing practice guideline would stress the importance of the prevention of PPCs in patients who undergo abdominal surgery and contribute to nurses making an informed and voluntary decision through critical thinking process by helping them better understand patients’ preoperative condition and postoperative changes.