Optimize my.cnf?

what is the best way to optimize my.cnf ?
my server is Xeon 2.8ghz + 1gb ram. OS Centos and cpanel. There is only 3 sites in there, 1 is forums other is download site. At peak time, there are around 300 active users online. I have search around but those optimize do not work for my server. Last night my server load was 100, somehow the mysql load too much ( i think) . Thank guys

p/s: last night, there were over 1050 processes, and 1046 running...

 

 

 

 

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