Create a very simple TabContentsView (and not fully implemented yet) and add more supporting code...

content/content_shell.gypi

 # Copyright (c) 2011 The Chromium Authors. All rights reserved.
 # Use of this source code is governed by a BSD-style license that can be
 # found in the LICENSE file.
 
 {
   'targets': [
     {
       'target_name': 'content_shell',
       'type': 'executable',
       'dependencies': [
         'content_app',
         'content_browser',
         'content_common',
         'content_gpu',
         'content_plugin',
         'content_ppapi_plugin',
         'content_renderer',
         'content_utility',
         'content_worker',
         '../skia/skia.gyp:skia',
         '../ui/ui.gyp:ui',
       ],
       'include_dirs': [
         '..',
       ],
       'sources': [
+        'browser/download/mock_download_manager_delegate.cc',
+        'browser/tab_contents/tab_contents_view_win.cc',
+        'browser/tab_contents/tab_contents_view_win.h',
+        'shell/shell_browser_context.cc',
+        'shell/shell_browser_context.h',
         'shell/shell_browser_main.cc',
         'shell/shell_browser_main.h',
         'shell/shell_content_browser_client.cc',
         'shell/shell_content_browser_client.h',
         'shell/shell_content_client.cc',
         'shell/shell_content_client.h',
         'shell/shell_content_plugin_client.cc',
         'shell/shell_content_plugin_client.h',
         'shell/shell_content_renderer_client.cc',
         'shell/shell_content_renderer_client.h',
         'shell/shell_content_utility_client.cc',
         'shell/shell_content_utility_client.h',
         'shell/shell_main.cc',
       ],
       'msvs_settings': {
         'VCLinkerTool': {
           'SubSystem': '2',  # Set /SUBSYSTEM:WINDOWS
         },
       },
       'conditions': [
         ['OS=="win" and win_use_allocator_shim==1', {
           'dependencies': [
             '../base/allocator/allocator.gyp:allocator',
           ],
         }],
       ],
     },
   ],
 }