Switch to the Plug-in Development perspective if not already in it.

Select File/New/Project then Plug-in Project:

 

 

Click on Next and assign the Plug-in project a name (pluginProj in the example below):

 

Set the various fields as you require but note that the Eclipse version must be 3.1.

We shall go with the default settings for the purposes of this document.

Click on Next.

 

Again, complete the various dialog setting as required.  We shall again go with the default settings for documentation purposes. Click on Next.

Select whichever template you require. Again, for documentation purposes, we do not select any template.

Click on Finish.

We now have a Plug-in project named pluginProj. The Plug-in project editor opens with the Overview tab selected: