This blog posting applies to Microsoft Office SharePoint Server 2007.

The beta 2 SDKs both have lots of information including walkthroughs on this subject.  Download the SDK installers from:

To develop WF in VS 2005, you really need to be running VS on the same machine as MOSS.  Bummer, but there it is.  Build a dev server with MOSS and VS.

Here are bits you must install on your development MOSS server if you wish to create workflow assemblies using Visual Studio 2005:

Then, install the SDKs on your MOSS 2007 server to integrate the help files with VS 2005.  You will also get the CHM files extracted during installation so you can just open them instead if you prefer.

The walkthroughs call for InfoPath development, and it is most convenient to have InfoPath 2007 client installed on the MOSS server for this, but not required… you could develop the InfoPath portions of the walkthrough on a different box; bit of a pain. 

Finally, it may be convenient to link to the Office Online beta information site (http://officebeta.iponet.net/en-us/sharepointserver/FX100492001033.aspx).  If you haven't installed any Office 2007 apps, you can install the viewer control to see this site: