Recently on Freenode someone asked me wether i have a small sample module of a Magento module. Attached you can find an older (1.4.x.x) Sample module with the directory structure of a Magento module.
The required module.xml and config.xml’s are present. Extend where needed with your own setup scripts and classes.
On my blog: Magento Sample Module [http://t.co/9imjOJt5]