Open VS2010, create a new project, then open Property Manager, double-click Microsoft.Cpp.win32.user, open the Property Pages. Then go to VC++ Directories, add in the Include Directories:
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Boost\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Eigen\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\flann\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\qhull\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\VTK 5.8.0\include\vtk-5.8
C:\Program Files (x86)\PCL 1.4.0\include\pcl-1.4
C:\Program Files (x86)\OpenNI\Include

Add in the Library Directories:
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Boost\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\flann\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\qhull\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\VTK 5.8.0\lib\vtk-5.8
C:\Program Files (x86)\PCL 1.4.0\lib
C:\Program Files (x86)\OpenNI\Lib

Go to C/C++ -> General -> Additional Include Directories:
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Boost\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Eigen\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\flann\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\qhull\include
C:\Program Files (x86)\PCL 1.4.0\3rdParty\VTK 5.8.0\include\vtk-5.8
C:\Program Files (x86)\PCL 1.4.0\include\pcl-1.4
C:\Program Files (x86)\OpenNI\Include

Go to Linker -> General -> Additional LIbrary Directories:
C:\Program Files (x86)\PCL 1.4.0\3rdParty\Boost\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\flann\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\qhull\lib
C:\Program Files (x86)\PCL 1.4.0\3rdParty\VTK 5.8.0\lib\vtk-5.8
C:\Program Files (x86)\PCL 1.4.0\lib
C:\Program Files (x86)\OpenNI\Lib

Go to Linker -> Input -> Additional Dependencies:
libboost_system-vc100-mt-gd-1_47.lib
libboost_filesystem-vc100-mt-gd-1_47.lib
libboost_thread-vc100-mt-gd-1_47.lib
libboost_date_time-vc100-mt-gd-1_47.lib
libboost_iostreams-vc100-mt-gd-1_47.lib
pcl_common-gd.lib
pcl_octree-gd.lib
openNI.lib
vtkCommon-gd.lib
vtkRendering-gd.lib
vtkHybrid-gd.lib
pcl_io-gd.lib
pcl_sample_consensus-gd.lib
flann_cpp_s-gd.lib
pcl_kdtree-gd.lib
pcl_search-gd.lib
pcl_filters-gd.lib
pcl_segmentation-gd.lib
pcl_range_image-gd.lib
pcl_visualization-gd.lib
pcl_features-gd.lib
qhullstatic_d.lib
pcl_surface-gd.lib
pcl_registration-gd.lib
pcl_keypoints-gd.lib
pcl_apps-gd.lib
vtkGraphics-gd.lib
vtkverdict-gd.lib
vtkImaging-gd.lib
vtkIO-gd.lib
vtkFiltering-gd.lib
vtkDICOMParser-gd.lib
vtkNetCDF_cxx-gd.lib
vtkmetaio-gd.lib
vtksys-gd.lib
ws2_32.lib
comctl32.lib
wsock32.lib
vtksqlite-gd.lib
vtkpng-gd.lib
vtktiff-gd.lib
vtkzlib-gd.lib
vtkjpeg-gd.lib
vtkexpat-gd.lib
vtkftgl-gd.lib
vtkfreetype-gd.lib
opengl32.lib
vtkexoIIc-gd.lib
vtkNetCDF-gd.lib
vfw32.lib

Add following in the path:
C:\Program Files (x86)\PCL 1.4.0\bin
C:\Program Files (x86)\PCL 1.4.0\3rdParty\flann\bin
C:\Program Files (x86)\PCL 1.4.0\3rdParty\qhull\bin

Configuration of PCL1.4.0 and VS2010