You should read the previous two recipes Preparing for the creation of a compliance baseline in addition to Installing Security Compliance Manager.
Research the subject by doing one or more of the following things:
Research the settings available in group policies, including the product-specific ones you can download. Understand the settings and the risk they mitigate. Information for most group policies is available on the Internet, or you can even use Security Compliance Manager itself as it shows policy information. Additionally, there are tools that help you create your own policies for application and system settings.
Based on your organizational requirements, corporate policies, and compliance standards, along with any regulatory requirements, define your compliance baselines and determine which OUs the baselines...