Lists for the basis of much of the functionality in SharePoint and the out-of-box lists cover various different types of functionality. In this video, Hilton Giesenow, host of The MOSS Show SharePoint podcast ( http://www.TheMossShow.com/ ) shows how to use Visual Studio 2010 to create your own list definition for use in your SharePoint sites as well as how to provision a list by default using your new list definition.
Here is the original post:
How Do I: Create a List Definition in Visual Studio 2010?
Check out this helpful link too its also having a wonderful explanation on list definition in sharepoint 2010…
http://mindstick.com/Articles/db52b9c2-9775-4899-a1f3-4f85fce9ec32/?List%20Definition%20in%20SharePoint%202010
Thanks