How To set up printer server (CUPS) for Ubuntu/Debian.

More info listen Linux Reality #59 and Debian How To.
Give your server a static IP address and restart server networking. more...
# The primary network interface
  sudo vi /etc/network/interfaces
  auto eth0
  iface eth0 inet static
  address 192.168.0.100
  netmask 255.255.255.0
  network 192.168.0.0
  broadcast 192.168.0.255
  gateway 192.168.0.254

Restart networking services
sudo /etc/init.d/networking restart

Install CUPS packages:
sudo apt-get install cupsys cupsys-driver-gutenprint

Make a backup of /etc/cups/cupsd.conf file
cd /etc/cups
sudo cp cupsd.conf cupsd.conf.orig

Edit cupsd.conf file
sudo vi cupsd.conf

comment out listen lines and add new line port 631
# Only listen for connections from the local machine.
# Listen localhost:631
# Listen /var/run/cups/cups.sock
Port 631

Turn Browsing on
# Show shared printers on the local network.
# Browsing Off
   Browsing On
   BrowseOrder allow,deny
   BrowseAllow @LOCAL
   BrowseAddress @LOCAL

# Default authentication type, when authentication is required...
   DefaultAuthType Basic

# Encryption
Encryption IfRequested
# or
Encryption Never

# Restrict access to the server...
<Location />
    Order allow,deny
    Allow localhost
    Allow @LOCAL
   Allow 192.168.0.*
</Location>

# Restrict access to the admin pages...
<Location /admin>
    Order allow,deny
    Allow localhost
   Allow 192.168.0.100
</Location>

# Restrict access to configuration files...
<Location /admin/conf>
    AuthType Basic
    Require user @SYSTEM
    Order allow,deny
    Allow localhost
   Allow 192.168.0.100
</Location>

restart cups:
sudo /etc/init.d/cupsys restart

Open web browser and type server ip addres:631.
Cups web based admin interface will open.
Go to administration tab and click Add Printer button and add printer.
Print test page.

Adding printer on client desktop/loptop:
Linux:
  Open Gnome printers manager (System->Administration->Printing).
  Click GlobalSettings->Detect LAN Printers.
  New added printer will shows up.
  Set it as Default Printer.
  Go to Properties and print a test page.

Windows:
  Add network printer,
  Network printer,
  Add ip address (http://192.168.0.100:631/printers/printerName

Mac:
  Printer tool drop down box,
  select ipp printer,
  under address enter IP address,
  under queu enter printers/printerName