I used Andy Lester's module-starter to get started about two weeks ago
All I've ever done is to create a "Changes", a "README", a "Makefie.PL", a "Module.pm", (optionally) a "Module.pod", a "Module.xs" (if applicable) some t/*.t files and a MANIFEST (that lists all of the files that exist).
The run perl Makefile.PL, followed by make dist ... then upload the tar.gz file that make dist created to cpan.
Still works fine for me.