Coordinate transforms, such as rotations, look like:
x' = x cos(θ) + y sin(θ)
and
y' = -x sin(θ) + y cos(θ) .
They can also be written in terms of (column) vectors and matrices. We can write a single equation for both above equations in the form
X' = M X
where M is a matrix and X and X' are (column) vectors.