Making Web Parts in Visual Studio 2008? Use Smart Templates
If you are looking for a starting point when making Web Parts in the latest version of Visual Studio (2008) it could be worth visiting http://www.codeplex.com/smarttemplates. The SmartPart Web Part project is a great initiative and can be seen in use here. For similar SharePoint Developer projects, see http://www.codeplex.com/stsdev.