def kmp_table(S: str, W: str) -> list[int]:
    T = [0] * len(S)

    pos = 1
    cnd = 0

    while pos < len(W):
        if W[pos] == W[cnd]:
            cnd += 1
            T[pos] = cnd
            pos += 1
        else:
            if cnd != 0:
                cnd = T[cnd - 1]
            else:
                T[pos] = 0
                pos += 1

    return T

# Returns a list of positions (indexes)
def kmp(S: str, W: str) -> list[int]:

    if W not in S:
        return []

    j = 0
    k = 0
    T = kmp_table(S, W)
    P = [] # Positions List

    while j < len(S):
        if W[k] == S[j]:
            j += 1
            k += 1
            if k == len(W):
                P.append(j - k)
                k = T[k - 1]
        else:
            if k != 0:
                k = T[k - 1]
            else:
                j += 1

    return P

def find_search(S: str, W: str) -> list[int]:
    pos = 0
    i = 0
    count = 0
    positions = []
    while (pos := S.find(W, i)) != -1:
        i = pos + 1
        positions.append(pos + 1)
        count += 1

    return positions

def main():
    test_cases = int(input())

    while (test_cases != 0):
        test_case, token = input().split()
        positions = kmp(test_case, token)

        if len(positions) == 0:
            print("Not Found", end='')
        else:
            print(len(positions))
            for pos in positions:
                if pos != positions[-1]:
                    print(f'{pos + 1} ', end='')
                else:
                    print(f'{pos + 1}', end='')

        if test_cases != 1:
            print('\n')

        test_cases -= 1

if __name__ == '__main__':
    main()