Here is from the most recent conversion using Calibre from MS Reader to ePub and the guide tags are used.
Code:
<guide>
<reference href="titlepage.xhtml" type="cover" title="Cover"/>
<reference href="huntersthe_split_0.html#cop" type="copyright-page" title="Copyright link"/>
<reference href="huntersthe_split_5.html#contents" type="toc" title="Table of Contents"/>
<reference href="huntersthe_split_0.html#cop" type="title-page" title="About this title link"/>
</guide>