Create CONTRIBUTING.md

CONTRIBUTING.md

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+# Contributing to handlebars-loader
+
+If you'd like to discuss a change you want to make before spending
+the time to write the code, please submit a new issue first and we
+can discuss it there.
+
+### Steps for submitting a pull request
+
+1. Make sure you haven't broken any tests by running `npm test`
+2. Write new unit tests for your change and make sure it covers
+   your modified code by running `npm run coverage` and looking
+   at the output in `coverage/lcov-report/index.html`
+3. If you are adding a feature, make sure it is documented in the `README.md` file.
+4. Update the `CHANGELOG.md` file to reflect your change.