Unixreview have had a look at SimplyMEPIS 3.4-3 and found it very good and simple to use.
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The KDE menus and panels are a bit cluttered with applications a quick-launch icons but will be appreciated by new Linux users. If you are a power-user, you might just want to install Xfce instead of sticking with KDE.
I've installed a number distros, but SimplyMEPIS was by far the easiest one to install, and it worked well with my older PC. With the combination of support from the MEPIS community, ease of use, and functionality, SimplyMEPIS is a great option.