Before distributing your application, you should copy the entrire directory to a directory with a name similar to ksimpleapp-1.0. That is, the name should be (application name)-(version number). It is good to make a copy so that you don't break (or have to remake) your development version.
Now, in the new directory, type
2 make maintainer-clean; make -f Makefile.dist dist.
This removes any file that the user does not need to build the software—including Makefile.dist.
Next, tar and gzip the entire directory, like so:
2 cd ..
3 tar -cvf ksimpleapp-1.0.tar ksimpleapp-1.0
4 gzip ksimpleapp-1.0.tar
Again, the form of the name for the archive is important. Having a standard style makes it easier to figure out what is inside a package.
Before uploading the package, you should copy the tar.gz archive to a temporary directory and try to unpack, compile, and install it with the following:
2 gzip -d ksimpleapp-1.0.tar.gz
3 tar -xvf ksimpleapp-1.0.tar
4 cd ksimpleapp-1.0
7 make install
Better yet, you should take it to a different computer and try it out.