Attributes are basically pieces of text added to a drawing which can then modified when the drawing is opened.
The main use of attributes is to create things like Drawn By: xxxx Date: xxxx etc on a drawing when it is created and opened as a Template.
Firstly go to Draw > Attributes from the main menu.
Create the attributes as required.
Save As.. a Template.
Open the Template and you will be prompted to change the value of the attribute.
Open the _default template by using the Icon in the top left corner - it has the down arrow next to the paper icon, you will be prompted with a box where you can change the Value of the attributes.
Hope this is clear.