in reply to what format should Makefile.pl be and where is the list of attributes
If you're building a distribution based on ExtUtils::MakeMaker, and you want to learn the nuts and bolts (which you should) before proceeding to use the convenience layers such as Module::Install and Dist::Zilla, there are three PODs that you should familiarize yourself with:
Also, Intermediate Perl can be helpful, and frankly, just looking at many of the thousands of both good and bad examples on CPAN itself.
Dave
In Section
Seekers of Perl Wisdom