Open a Web browser, go to Smashwords.com and click the "Join" link from the top menu bar.
Fill in and complete the Smashwords sign-up form. You will need to provide your email address, username, password, your name and a few other details. Click the "Sign Up" button to create your free account.
Go to your email address, retrieve the Smashwords confirmation email and click the link inside it. Once confirmed, you are logged in to your account.
Save your e-book as a Word document with a DOC file extension. You will want to consult the Smashwords' iPad iBookstore formatting guide to ensure you format the book correctly, according to Apple's standards.
Go to Smashwords.com and sign in to your account. Click the "Publish" link from the top menu.
Type a title and description for your book. Select the language and indicate if the book contains adult content or not.
Set the price for your e-book and choose how much of a sample you will let potential readers preview.
Set the category and add keyword tags to best describe your book.
Choose your e-book formats. You will want to select "ePub" since you are publishing to the Apple iBookstore and "Kindle (.mobi)" since you are also publishing to the Kindle Bookstore. You can choose other formats too, but the "ePub" and "Kindle" are the two most important ones.
Upload your cover image and the Word document you created. When you are ready, click the "Publish" button. The files are uploaded and then distributed to the appropriate outlets for approval. Once approved, the e-books will appear in the respective digital bookstores.