I can’t help much with the Android side, but in general you need:
all your .lua files including main.lua and config.lua
build.settings
Default.png (320x480 splash screen, PNG format)
Icon.png (57x57 png file)
your artwork, sounds, fonts any data files your app needs.
If you’re going to build for Retina devices:
Icon@2x.png (114x114 png file)
Default@2x.png (960x640 png file)
If you’re going to build for iPad’s:
Icon-72.png (72x72 png file)
Default-Landscape.png (1024x768 png file)
Default-Portrait.png (768x1024 png file)
There is some discussion if this is actually needed in the build or not:
iTunesArtwork
(case sensitive, no .png, but is a 512x512 PNG file of your icon)
There are other icon sizes too that are helpful, but I’m not sure they are required in your bundle:
Icon-50.png (50x50 png file)
Icon-small.png (29x29 png file)
Icon-small@2x.png (58x58 png file)
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