As you probably heard by now, VS 2008, out of the box, comes with templates for creating SharePoint workflows.
As you can see from the image above, the templates are available if you choose 3.5 as your target assembly. If you don’t choose 3.5 you will not see the templates. However, it is possible your production installation doesn’t have .NET 3.5 installed yet. What do you do in that case? You can continue to develop in VS 2005 or better yet, once the project is created, change the target assembly to .NET 3.0.
After you make the change to 3.0 try to compile the project. You will see that you have some errors/warnings.
All you would have to do is remove the “using” statement and some references.
Now you are ready to go with your 3.0 project.