Using Windows SDK v7.1 when building in MSBuild (Visual Studio 2010/2010e).

build/common.gypi

Index: build/common.gypi
diff --git a/build/common.gypi b/build/common.gypi
index cede6f187720f60150cd632e9a4458f1258b3014..40fd0e376fd398c154e48b0e9c652647dfd599fb 100644
--- a/build/common.gypi
+++ b/build/common.gypi
@@ -841,6 +841,10 @@
           # Native Client loader for 64-bit Windows.
           'NACL_WIN64',
         ],
+
+        # The desired version of Windows SDK (if different from one used by
+        # default) should be specified in common.gypi.

[Nico, 2012/02/27 18:09:07]

s/common.gypi/include.gypi/, right?

[alexeypa (please no reviews), 2012/02/28 21:03:08]

Yes, indeed.

+        'msbuild_toolset%': '',
       }],
 
       ['os_posix==1 and chromeos==0 and target_arch!="arm"', {
@@ -1033,6 +1037,9 @@
       ],
     },
     'conditions': [
+      ['OS=="win" and "<(msbuild_toolset)"!=""', {
+        'msbuild_toolset': '<(msbuild_toolset)',
+      }],
       ['branding=="Chrome"', {
         'defines': ['GOOGLE_CHROME_BUILD'],
       }, {  # else: branding!="Chrome"