Actually there is another way not mentioned here in other answers.
If you install and integrate a more recent (same or later release date than VS 2008) SDK with VS 2005, which will also enable it. You can also go to C:\Program Files\Microsoft Visual Studio 8\VC\bin (or your equivalent path) and replace the rcdll.dll and rc.exe with those obtained from a later VS, WDK or SDK.
Side note: the versions of rcdll.dll and rc.exe should match, that is, you need to copy both from your source (be it VS, WDK or SDK). Any version worked for me, starting with 6.0 or 6.1. This is any version, starting with the compilers that accompanied the Vista SDK and VS versions or later.
source share