“Be meticulous in responding to reviewers’ comments: If you are lucky enough to be asked for revisions, be sure to take the process seriously. You should always prepare a separate ‘response to reviewers’ document as well as a revised manuscript. In this document, you should respond to everything the reviewer has highlighted and pinpoint exactly where in the revised draft you have addressed what they have said. Speaking as someone who has reviewed many manuscripts, I feel pretty confident in saying that reviewers are lazy. They don’t want to have to read your article again. They only want to read that parts that are relevant to the comments they made and check to see whether you have taken them seriously. This is all I ever do when I read a revised manuscript.”

From: Advice on Publishing Peer Review Articles