Go to --- http://distro.ibiblio.org/pub/linux/distributions/pclinuxos/pclinuxos/apt/pclinuxos/2010/
and scroll down to the SRPMS.(*) sections. Clicking any of those links will open that section, where you will find SRPMs for PCLinuxOS.
These are the best src.rpms to start out with to learn to package to PCLinuxOS standards. Study them. Look closely at how the spec files are written.
You should not start with an SRPM from another distro, as these will require changes you may be unaware of. They often use different naming conventions, so that the BuildRequires and Requires in their spec files will call for something that has a different name in PCLinuxOS. They may install to different directories, which will cause difficulties, also.
The point is that you should start with learning to rebuild PCLinuxOS packages, proceed to learning how to upgrade our packages and only after learning how to create a PCLinuxOS package should you attempt to convert an SRPM from elsewhere.