#1. Bootstrapping (first install)

export PATH="/usr/lib/ccache/bin:/usr/lib/distcc/bin:${PATH}"
echo "distcc:x:240:2:distccd:/dev/null:/bin/false" >> /etc/passwd
USE='-*' emerge --nodeps sys-devel/distcc
/usr/bin/distcc-config --set-hosts "localhost 10.0.0.16 10.0.0.12" 

#2. Re-Emerge (after first reboot)

emerge distcc

#3. Distcc as a Daemon

/etc/init.d/distccd start     
rc-update add distccd default