Well....the process is impressivly simple (My goal is ALWAYS to simplify).....My tripod has a level on the base....and a level on the quick disconnect plat for both portrait and landscape positions.

I just level the tripod....put the camera on the tripod....and tip it over to the portrait side of life....and insure it is level....then I adjust down angle from the level position.

I know this isnt perfect as it is not rotating on the center of the focal point of the lens (expensive pano setups do exactly that....and I do want to get one)

ANway.....I then take the first frame (im a lefty so I start on the left) and unlock the panning portion of my ballhead (its the part that will usually have degrees markings on the base of the ballhead if you have such a feature)

Rotate till you have about 1/3 - 1/4 overlap...lock it down and take your next shot....repeat for the last frame.

Photoshop CS3 (beta right now) has a VERY much improved pano assembly tool....WAY better than the old one in PS2....open the 3 shots in the RAW converter ( I open them as 25MP files)....select the photomerge tool from the automate selection of the "file" menu.....I choose the "Cynlidrical" mode almost always...not auto....and let it do its magic.

Roman