How to create SharePoint Content Type?
Sharepoint Content Type- Content Type is a re-usable collection of meta data (columns).
- For Creating SharePoint Content Type.Please follow the steps mention below :

1. Create a solution using visual studio use (wspbuilder solution template) in the below mentioned heirarchy.

2. Please create folder heirarchy mentioned in the above image.

eg :- 12-> TEMPLATE->FEATURES->SHAREPOINT.CONTENTTYPES.GLOBAL (YOUR FEATURE NAME)

3. Create three "xml" files mentioned in the above pic.

3.a feature.xml

3.b Fields.xml
3.c ContentType.xml

---------------------------------------------------------------------

Definining feature.xml

------------------------------------------------------------------

defining fields.xml

-----------------------------------------------------------------------

Defining ContentType.xml

3. After completion of the above task. Right Click on the solution, click on wspbuilder and click on Build wsp as soon in the below image.

4. Once it is done it will create a .wsp (windows solution package) file in to your solution directory as soon below

5. Add this solution package to the central admin using "stsadm" command.

ex :- stsadm -o addsolution -filename "SharePoint.Content-Type.wsp"

6. After adding the solution you need to deploy the solution through central admin. this will deploy the solution globaly. After deploying the solution. Open your sharepoint site and try to activate the feature (which we have created in the ablove solution) it will create the content type at the site level.

Once it is done you can use this content type with your list.