This requires a lot of work, and is usually easier for google for the source and / or libs for the DLL you need, as it is a good idea to compile both the libraries and your program with the same compiler (simplifies deployment, so you do not depend on multiple vc sessions).
You can use this guide to create .lib files: http://support.microsoft.com/kb/131313
This is a time-consuming process and also a lot of debugging (depending on the size of the DLL, as well as the complexity of the dll interfaces)
Depending on your platform, the location is usually:
Windows 7 32-bit with 32-bit VS2010:
C: \ Program Files \ Microsoft Visual Studio 10.0 \ VC \ bin \
Windows 7 64-bit with 64-bit VS2010:
C: \ Program Files \ Microsoft Visual Studio 10.0 \ VC \ bin`
Windows 7 64-bit with 32-bit VS2010:
C: \ Program Files (x86) \ Microsoft Visual Studio 10.0 \ VC \ bin \
However, if you run the Visual Studio command prompt, it should be in your path. (See the Visual Studio Tools section in your start menu)
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