The Microsoft Commerce Server 2009 Template Pack for SharePoint 2010 contains a fully-featured and functional contemporary shopping Web site for use with Commerce Server 2009 that uses SharePoint 2010 as the presentation front-end. The contemporary site offers a contemporary presentation skin on the default site included with Commerce Server 2009. It offers a production quality site design, in a default green and gray color scheme, that you can quickly and easily customize to suit the needs of your organization. It also supports rendering on mobile devices, specifically Windows Mobile and iPhone devices. It can be deployed in both Microsoft SharePoint Server 2010 and Microsoft SharePoint Foundation 2010 environments.
This part is key: Microsoft Commerce Server 2009 Template Pack for SharePoint 2010 includes the source code for the associated Web Parts in an extensibility kit. You can use either Visual Studio 2008 or Visual Studio 2010 to develop with the extensibility kit and customize the contemporary shopping Web site.
The above text is directly pulled from the Microsoft Download Center site at: http://www.microsoft.com/downloads/details.aspx?displaylang=en&FamilyID=cfd0c459-5a11-4de6-9085-52d59e8d38e6