Basically, all you have to do is:
1. Include the following files:
2. If your project compiles code, set your project output path to \GAC for deployment to global assembly or \80\bin for IIS\..\bin folder
3. Write your feature, layout, etc. in a path structure similar to that of “%Program Files%\Common Files\Microsoft Shared\web server extensions\12”
4. Compile your project.
5. Run WSPBuilder.exe and a .wsp file is produced
Easy! Yeah! Thank you, keutmann!