docs: first draft of issue and PR template

.github/PULL_REQUEST_TEMPLATE/refactor.md

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+## Description
+Brief description of the refactoring changes.
+
+## Related Issue
+Addresses # (issue number)
+
+## Changes Made
+- List the refactored code sections
+- Describe what was improved (readability, performance, maintainability, etc.)
+
+## Motivation
+Why was this refactoring necessary?
+
+## Impact
+- Does this change affect any APIs or interfaces?
+- Are there any breaking changes?
+
+## Testing
+- How was the refactored code tested?
+- Did existing tests pass?
+
+## Checklist
+- [ ] Code is more readable and maintainable
+- [ ] No functionality was broken
+- [ ] Performance was not negatively impacted
+- [ ] All existing tests pass
+- [ ] New tests were added if necessary