http://msdn.microsoft.com/en-us/library/ms472236.aspx
Create a site content type based on the Document parent content type
Create a site content type based on the Document parent content type
- On the Site Actions menu click Site Settings and Modify All Site Settings.
- On the Site Settings page under Galleries, click Site content types.
- On the Site Content Type Gallery page, click Create.
- On the New Site Content Type page, type a Name for the content type (for example Samples), select Document Content Types from the Select parent content type from drop-down list box.
- Select Document from the Parent Content Type drop-down list box, select Custom Content Types from the Existing group drop-down list box, and click OK.
- On the Site Content Type page under Settings, click Advanced settings.
- On the Site Content type, Advanced Settings page, select Upload a new document template, and then click Browse to browse to and select the excel document template created in Step 1 to assign to the site content type.
- On the Site Content type Advanced Settings page, click OK.
Add the content type to a document library created
- Navigate to the document library to which you want to add the content type.
- On the Settings menu, click Document Library Settings.
- On the Customize page under General Settings, click Advanced settings.
- On the Document Library Advanced Settings page, select Yes for Allow management of content types?, and click OK.
- Back on the Customize page under Content Types, click Add from existing site content types.
- On the Add Content Types page, select Custom Content Types from the Select site content types from drop-down list box, select the content type you created (here: Samples) from the Available Site Content Types drop-down list box, click Add to add the content type to the list of Content types to add, and then click OK.
- On the Settings menu of the SharePoint document library, click Document Library Settings.
- On the Customize page for the SharePoint document library under Content Types, click Change new button order and default content type.
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