Packaging note: a make tardist will bundle up all the files in MANIFEST to a tarball for you. It's more useful to me than the straight tar and gzip because I tend to have extra (non-distributable) stuff in my module working directory.
Also, if you're going to use CVS tags to track VERSION numbers of all but your top-level module (recommended for sheer laziness and consistency), remember to do it in the beginning. If you decide to do it later you'll almost certainly wind up confusing CPAN because you get a sub-module with a lower VERSION than your previous distribution's version.
Update: forgot one other useful thing: You can create a MANIFEST file in the current directory by running:
$ perl -MExtUtils::Manifest -e 'ExtUtils::Manifest::mkmanifest()'