You should have a fully-functional development machine with SharePoint 2010 installed and configured. You also need Visual Studio 2010 IDE installed on the same development machine. For more information on this, refer to Chapter 1, List and Event Receivers.
Select File | New | Project. The new project wizard dialog box as shown in the following screenshot will be displayed (make sure to select .NET Framework 3.5 in the top drop-down box):
Select Empty SharePoint Project under Visual C# | SharePoint | 2010 node from the Installed Templates section on the left-hand side.
Name the project SiteColumn and provide a directory location where you want to save the project and click on OK to...