This lovely piece with its poignant chord progressions is well-known across the world.
My arrangement for 2 guitars (intermediate or above) comes in two forms in the same edition - one is "tune + accompaniment" to suit two players of slightly different abilities, or for teacher and student. The other is "switchover" where the parts swap over as the tune repeats, so that both players get to enjoy all aspects of the arrangement. The accompaniment part is tuned to 6=D to give extra warmth, depth and sustain to this haunting piece.
I also have an arrangement for 3 guitars or large ensemble which uses a number of arranging tricks to make a piece that's a little more straightforward to play.
You can hear a snippet and see some of the score on the SMP website