I think I posted one several years ago.
Basically you assign points to the various aspects of the tree. Then add up the points.
For example, the trunk is most important so it is worth 20 points max. So, when judging the trunk, give it a number from 1 to 20, based upon the quality of the trunk
Give other aspects, branches, foliage, pot, nebari, over all style, a max of 10 points each. Rate each aspect from 1 to 10.
Then add up the score. A perfect bonsai would be 70 points. No bonsai is perfect, so none should get a 70!
You can add aspects if you like. The idea is to get a relative ranking. The raw score doesn’t mean much, it’s just a way to rank the trees.
So, when rating the trunk of a pine, look at bark quality, absence of obvious pruning scars, movement, taper, quality of Shari if present, etc. judge t for appropriateness for a pine.
Then, when judging a broom style Zelkova, judge for straightness of trunk, smoothness of bark, lack of scars, lack of taper, good nebari, shape (is the trunk round or oval), thickness appropriate for the height, etc. Rate it on the qualities expected for a Zelkova trunk.
Your final score can be used to compare the Zelkova to the pine. Is this Zelkova a better Zelkova than the pine is as a pine? A Zelkova that gets a total score of 55 (based on its scores of Zelkova characteristics) would be ranked as better than a pine that gets a score of 53 ( based on its total score of Pine characteristics).
Hope this helps.