Hello,
I have followed the instructions outlined below to install Visual Studio 2008 with as the compiler for mex files:
http://www.mathworks.com/support/solutions/en/data/1-6IJJ3L/?solution=1-6IJJ3L

I have version r2008a (not r2008b, as in the instructions), and 64 bit windows 7.

Matlab finds the Microsoft Visual C++ 2008, but when I try compiling I get the following error: 
LINK : fatal error LNK1181: cannot open input file 'kernel32.lib' 

(see full output message below). 
Is there some environment variable that should be adjusted, or does anyone have a clue? I have not found the kernel32.lib file on my hard drive.
/Hannes


Full output message:
>> mex -v helloworld.c
 This is mex, Copyright 1984-2007 The MathWorks, Inc. 
 
-> Default options filename found in C:\Users\hmogens.EU\AppData\Roaming\MathWorks\MATLAB\R2008a 
---------------------------------------------------------------- 
->    Options file           = C:\Users\hmogens.EU\AppData\Roaming\MathWorks\MATLAB\R2008a\mexopts.bat 
      MATLAB                 = C:\PROGRA~1\MATLAB\R2008a 
->    COMPILER               = cl 
->    Compiler flags: 
         COMPFLAGS           = -c -Zp8 -GR -W3 -EHs -D_CRT_SECURE_NO_DEPRECATE -D_SCL_SECURE_NO_DEPRECATE -D_SECURE_SCL=0 -DMATLAB_MEX_FILE -nologo /MD 
         OPTIMFLAGS          = -O2 -Oy- -DNDEBUG 
         DEBUGFLAGS          = -Zi -Fd"helloworld.mexw64.pdb" 
         arguments           =  
         Name switch         = /Fo 
->    Pre-linking commands   =  
->    LINKER                 = link 
->    Link directives: 
         LINKFLAGS           = /dll /export:mexFunction /MAP /LIBPATH:"C:\PROGRA~1\MATLAB\R2008a\extern\lib\win64\microsoft" libmx.lib libmex.lib libmat.lib /implib:C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\templib.x /MACHINE:X64 kernel32.lib user32.lib gdi32.lib winspool.lib comdlg32.lib advapi32.lib shell32.lib ole32.lib oleaut32.lib uuid.lib odbc32.lib odbccp32.lib 
         LINKDEBUGFLAGS      = /DEBUG /PDB:"helloworld.mexw64.pdb" 
         LINKFLAGSPOST       =  
         Name directive      = /out:"helloworld.mexw64" 
         File link directive =  
         Lib. link directive =  
         Rsp file indicator  = @ 
->    Resource Compiler      = rc /fo "mexversion.res" 
->    Resource Linker        =  
---------------------------------------------------------------- 
 
 
--> cl  -c -Zp8 -GR -W3 -EHs -D_CRT_SECURE_NO_DEPRECATE -D_SCL_SECURE_NO_DEPRECATE -D_SECURE_SCL=0 -DMATLAB_MEX_FILE -nologo /MD /FoC:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\helloworld.obj -IC:\PROGRA~1\MATLAB\R2008a\extern\include -IC:\PROGRA~1\MATLAB\R2008a\simulink\include -O2 -Oy- -DNDEBUG -DMX_COMPAT_32 H:\MATLAB\positionering\helloworld.c 
 
helloworld.c 
    Contents of C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\mex_tmp.rsp: 
  C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\helloworld.obj 
 
 
--> link /out:"helloworld.mexw64" /dll /export:mexFunction /MAP /LIBPATH:"C:\PROGRA~1\MATLAB\R2008a\extern\lib\win64\microsoft" libmx.lib libmex.lib libmat.lib /implib:C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\templib.x /MACHINE:X64 kernel32.lib user32.lib gdi32.lib winspool.lib comdlg32.lib advapi32.lib shell32.lib ole32.lib oleaut32.lib uuid.lib odbc32.lib odbccp32.lib  @C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\mex_tmp.rsp   
 
Microsoft (R) Incremental Linker Version 9.00.30729.01 
Copyright (C) Microsoft Corporation.  All rights reserved. 
 
C:\Users\hmogens.EU\AppData\Local\Temp\mex_PEHeLN\helloworld.obj  
LINK : fatal error LNK1181: cannot open input file 'kernel32.lib' 
 
  C:\PROGRA~1\MATLAB\R2008A\BIN\MEX.PL: Error: Link of 'helloworld.mexw64' failed. 
 
??? Error using ==> mex at 207
Unable to complete successfully.