Creating a deployment solution for WSS 3.0 and MOSS 2007 is not that difficult but can be time consuming. This is caused by creating the manifest.xml and a DDF file. Using makecab.exe creates a WSP file which is you deployment solution. It alreadu doesn't work if you make a little mistake and it takes time to find the errors you made.
Last week i went to London for a business meeting which i was gonna explain how to create a deployment solution project. One of the guys pointed out to me a nice application which does the creation of all above files without even using the makecab.exe tool. The tool is called WSP Builder and is free tool by CodePlex. thanks guys!!!
http://www.codeplex.com/wspbuilder