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Repost from Paul Andrews' blog:
We completed and published the SharePoint VSeWSS Import tool. This tool is an add-in to Visual Studio 2010 and it adds a new SharePoint project template for importing a VSeWSS project.
VSeWSS or the Visual Studio 2008 extensions for Windows SharePoint Services are the Microsoft tools for creating SharePoint 2007 projects on Visual Studio 2008. In Visual Studio 2010 we have built in tools for creating SharePoint 2010 projects. This import tool takes a VSeWSS project that is targetted at SharePoint 2007 and migrates it to Visual Studio 2010 where it is targetted at SharePoint 2010.
The import tool is distributed as source code so you will need to compile it before using it. There's a batch file provided for this and you just need Visual Studio 2010 installed and to run the batch file.
The import tool works at the project level, not the solution level. So if you have a solution with multiple projects you will need to import them one by one and get them all going.