"This Visual Studio template adds a C# and/or VB.NET project template for building Windows PowerShell Cmdlets and item templates in both languages to build CmdLet derived and PSCmdLet derived Windows PowerShell Cmdlets.
If you're creating PowerShell cmdlets this may (will) save you some time. Packaged as a VSI (Visual Studio Installer), both the C# and VB versions installed with no problems.
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VS2005 (C#) PowerShell Cmdlet New Item Template