Simulation studies have been extensively adopted in the networking research community. Nevertheless, the performance of the software components running within the network devices is often not modeled by generic network simulators. This aspect is particularly important in wireless sensor networks (WSN). As motes present very limited computing resources, the overhead of the software components cannot be ignored. Consequently, WSN simulation results may diverge significantly from the reality. After showing experimentally the validity of this assumption, the paper proposes a set of generic equations to model the performance of WSN software components. Validation tests using contention and multiplexing-based MAC protocols show that the inclusion of the proposed model in a WSN simulator improves the confidence degree in the simulation results significantly.