I've published a new software cost estimating tutorial. As much as any tutorial I've ever written, this one is a work in progress.
That being said, I hope it's off to a good start. As mentioned in the tutorial, I'll update several items when I can get to some IFPUG documents that are currently stored in a box about 5,000 miles from my current location.
On a related note, I also have this very popular Function Point Analysis (FPA) tutorial. In my world, understanding FPA is very important to being able to make good software cost estimates.