I like CNET's site map, personally. I've put one onto my site recently:
http://www.freewebmasterhelp.com/sitemap.php
Its dynamically generated, but unfortunately its not something that would work on all sites as it is connected into my content management system.
When looking into them in the past, though, I'm sure I saw some scripts on Hotscripts that would do it. Perhaps you could try there.
As to what makes a good sitemap. It should be easy for visitors to use, but be even better for search engines. Google, for example will give you a ranking based on links to pages, and the keywords it will rank you for are based on what the text of the links for your pages are. Using a site map you can do a little to 'manipulate' Google's ranking.
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