Open VS2010, create a new project, then open Property Manager, double-click Microsoft.Cpp.win32.user, open the Property Pages. Then go to VC++ Directories, add in the Include Directories:
C:\Program Files (x86)\PCL 1.6.0\3rdParty\Boost\include
C:\Program Files (x86)\PCL 1.6.0\3rdParty\Eigen\include
C:\Program Files (x86)\PCL 1.6.0\3rdParty\flann\include
C:\Program Files (x86)\PCL 1.6.0\3rdParty\qhull\include
C:\Program Files (x86)\PCL 1.6.0\3rdParty\VTK\include\vtk-5.8
C:\Program Files (x86)\PCL 1.6.0\include\pcl-1.6
C:\Program Files (x86)\OpenNI\Include

Add in the Library Directories:
C:\Program Files (x86)\PCL 1.6.0\3rdParty\Boost\lib
C:\Program Files (x86)\PCL 1.6.0\3rdParty\flann\lib
C:\Program Files (x86)\PCL 1.6.0\3rdParty\qhull\lib
C:\Program Files (x86)\PCL 1.6.0\3rdParty\VTK\lib\vtk-5.8
C:\Program Files (x86)\PCL 1.6.0\lib
C:\Program Files (x86)\OpenNI\Lib

Go to Linker -> Input -> Additional Dependencies:

If you build the project under DEBUG mode, add the following:

opengl32.lib
pcl_kdtree_debug.lib
pcl_io_debug.lib
pcl_search_debug.lib
pcl_segmentation_debug.lib
pcl_apps_debug.lib
pcl_features_debug.lib
pcl_filters_debug.lib
pcl_visualization_debug.lib
pcl_common_debug.lib
pcl_io_ply_debug.lib
pcl_keypoints_debug.lib
pcl_octree_debug.lib
pcl_registration_debug.lib
pcl_sample_consensus_debug.lib
pcl_surface_debug.lib
pcl_tracking_debug.lib
flann_cpp_s-gd.lib
flann_cuda_s-gd.lib
flann_s-gd.lib
flann-gd.lib
libboost_system-vc100-mt-gd-1_47.lib
libboost_filesystem-vc100-mt-gd-1_47.lib
libboost_thread-vc100-mt-gd-1_47.lib
libboost_date_time-vc100-mt-gd-1_47.lib
libboost_iostreams-vc100-mt-gd-1_47.lib
vtkalglib-gd.lib
vtkCharts-gd.lib
vtkCommon-gd.lib
vtkDICOMParser-gd.lib
vtkexoIIc-gd.lib
vtkexpat-gd.lib
vtkFiltering-gd.lib
vtkfreetype-gd.lib
vtkftgl-gd.lib
vtkGenericFiltering-gd.lib
vtkGeovis-gd.lib
vtkGraphics-gd.lib
vtkhdf5-gd.lib
vtkHybrid-gd.lib
vtkImaging-gd.lib
vtkInfovis-gd.lib
vtkIO-gd.lib
vtkjpeg-gd.lib
vtklibxml2-gd.lib
vtkmetaio-gd.lib
vtkNetCDF-gd.lib
vtkNetCDF_cxx-gd.lib
vtkpng-gd.lib
vtkproj4-gd.lib
vtkRendering-gd.lib
vtksqlite-gd.lib
vtksys-gd.lib
vtktiff-gd.lib
vtkverdict.lib
vtkViews.lib
vtkVolumeRendering.lib
vtkWidgets.lib
vtkzlib.lib

If you build the project under RELEASE mode, add the following:

opengl32.lib
pcl_kdtree_release.lib
pcl_io_release.lib
pcl_search_release.lib
pcl_segmentation_release.lib
pcl_apps_release.lib
pcl_features_release.lib
pcl_filters_release.lib
pcl_visualization_release.lib
pcl_common_release.lib
flann_cpp_s.lib
flann.lib
flann_cuda_s.lib
flann_s.lib
libboost_system-vc100-mt-1_47.lib
libboost_filesystem-vc100-mt-1_47.lib
libboost_thread-vc100-mt-1_47.lib
libboost_date_time-vc100-mt-1_47.lib
libboost_iostreams-vc100-mt-1_47.lib
vtkalglib.lib
vtkCharts.lib
vtkCommon.lib
vtkDICOMParser.lib
vtkexoIIc.lib
vtkexpat.lib
vtkFiltering.lib
vtkfreetype.lib
vtkftgl.lib
vtkGenericFiltering.lib
vtkGeovis.lib
vtkGraphics.lib
vtkhdf5.lib
vtkHybrid.lib
vtkImaging.lib
vtkInfovis.lib
vtkIO.lib
vtkjpeg.lib
vtklibxml2.lib
vtkmetaio.lib
vtkNetCDF.lib
vtkNetCDF_cxx.lib
vtkpng.lib
vtkproj4.lib
vtkRendering.lib
vtksqlite.lib
vtksys.lib
vtktiff.lib
vtkverdict.lib
vtkViews.lib
vtkVolumeRendering.lib
vtkWidgets.lib
vtkzlib.lib

If want to use with Qt, also include:

QVTK.lib

Add following in the path:
C:\Program Files (x86)\PCL 1.6.0\bin
C:\Program Files (x86)\PCL 1.6.0\3rdParty\FLANN\bin
C:\Program Files (x86)\PCL 1.6.0\3rdParty\Qhull\bin

Add following in the CPP file:

#include <pcl/common/common_headers.h>
#include <pcl/io/pcd_io.h>
#include <pcl/visualization/pcl_visualizer.h>