A recent article from UNIXy http://blog.unixy.net/2010/08/the-penultimate-guide-to-stopping-a-ddos-attack-a-new-approach/ has suggestions to harden a Linux box against DDoS attacks.
Example of sysctl.conf
net.ipv4.tcp_syncookies = 1
net.ipv4.conf.all.rp_filter = 1
net.ipv4.conf.default.rp_filter = 1
kernel.pid_max = 65536
net.ipv4.ip_local_port_range = 9000 65000
Any other recommendations for hardening Linux against DDoS attacks?