I'll keep it short here:
Step 1. Create com_mycomp folder
Step 2. Create mycomp.php in the created folder
Step 3. Create mycomp.xml in the same folder
Step 4. Create admin.mycomp.php in the same folder
Step 5. Open mycomp.xml and paste this:
<?xml version="1.0" ?>
<mosinstall type="component">
<name>mycomp</name>
<creationDate>17.10.2007</creationDate>
<author>Deian Motov</author>
<copyright>This component in released under commercial License</copyright>
<authorEmail>
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</authorEmail>
<authorUrl>motov.biz</authorUrl>
<version>1.0</version>
<files>
<filename>mycomp.php</filename>
</files>
<administration>
<menu>mycomp</menu>
<files>
<filename>admin.mycomp.php</filename>
</files>
</administration>
</mosinstall>
Step 6. Zip this whole package, and install it in your Joomla! That's all! It's very easy :)
Now you can start editing your component, i recommend you to put this line in top of your Joomla! component php files.
defined('_VALID_MOS') or die('Access Denied');
Now it's up to you to create a cool Joomla! component for you and the Joomla! community.
Thanks.