//  #### Zeinab
#include<bits/stdc++.h>
using namespace std;
#define nl "\n"
#define fi first
#define se second
#define pb push_back
#define ll long long
#define RV return void
#define sz(x) int(x.size())
#define all(v) v.begin(), v.end()
#define rall(v) v.rbegin(), v.rend()
#define cin(v) for(auto&x:v) cin >> x;
#define cout(v) for(auto&x:v) cout << x << " ";


int n;
string s;
const int N = 1e6 + 5 , MD = 1e9+7;
int p[2]= {31 , 37} , mod[2] = {MD , MD+2};

int pref[N][2] , pw[N][2] , inv[N][2];


int mul(int a , int b , int md){
    return ( ( 1ll * a % md) * ( 1ll*b % md) ) % md;
}
int add(int a , int b , int md){
    return ( (a % md) + ( b % md) ) % md;
}
int fastPower(int a , int b , int md){
    int ret =1;
    while(b){
        if(b & 1 ) ret = mul( ret, a , md);
        a= mul(a , a , md );
        b>>=1;
    }
    return ret ;
}

void pre(){
    pw[0][0] = pw[0][1] = inv[0][0] = inv[0][1] =1;


    for(int j =0 ;j < 2 ; j++){
        int minv = fastPower(p[j] , mod[j]-2 , mod[j]);
        for(int i =1 ; i < N ; i++){
            pw[i][j] = mul(pw[i-1][j], p[j] , mod[j]);
            inv[i][j] = mul(inv[i-1][j] , minv , mod[j]);
        }
    }
}

void calc(){
    for(int j =0 ; j < 2 ; j++){
        for(int i =0 ; i < n ; i++){
            int ch = s[i] - 'a' + 1;
            pref[i][j] = mul(ch , pw[i][j] , mod[j]);
            if(i){
                pref[i][j] = add(pref[i][j] , pref[i-1][j] , mod[j]);
            }
        }
    }
}

int reCalc(int l , int r , int step){
    int ret = pref[r][step];
    if(l){
        ret = (ret - pref[l-1][step] + mod[step]) % mod[step];
    }
    ret = mul(ret , inv[l][step] , mod[step]);
    return ret;
}

pair < int , int > get_Hash(int l , int r){
    return {reCalc(l,r,0) , reCalc(l,r,1)};
}

void solve(){

    int k ;
    string t;
    cin >> s >> t;
    n = sz(s) , k = sz(t);

    if(k > n) RV(cout <<"Not Found");


    calc();

    int ret2[] ={0,0};
    for(int j =0 ; j < 2 ; j++){
        int val =0;
        for(int i =0 ; i < k ; i++){
            int ch = t[i] - 'a' + 1;
            int curr = mul(ch , pw[i][j] , mod[j]);
            val = add(val ,curr , mod[j]);
        }
        ret2[j] = val;
    }
    vector < int > ans;
    for(int i =0 ; i + k -1 < n ; i++){
        auto ret1 = get_Hash(i,i+k-1) ;
        if(ret1.fi == ret2[0] and ret1.se == ret2[1])
            ans.pb(i+1);
    }

    if(ans.empty()) RV(cout <<"Not Found");

    cout << sz(ans) << nl;
    for(auto& x : ans) cout << x << " ";


}


int main(){
    ios_base::sync_with_stdio(false),cin.tie(nullptr),cout.tie(nullptr);

    int t=1;
        cin >> t ;
    pre();
    for(int i=1 ; i <= t ; i++){
        // cout << "Case #"<< i <<": ";
        if(i != 1) cout << nl;
        solve();
            cout << nl;
    }
    return 0;
}