MSDN :

-Select Win32 Project in the New Project dialog box and specify a DLL project type in the Win32 Project Wizard.

-Create a new resource script that contains the resources (such as a string or a menu) for the DLL and save the .rc file.

-On the Project menu, click Add Existing Item, and then insert the new .rc file into the project.

-Specify the /NOENTRY linker option. /NOENTRY prevents the linker from linking a reference to _main into the DLL; this option is required to create a resource-only DLL.

-Build the DLL.
