jeff@zina.com:Well... Since the out of the box settings ARE the recommended performance settings, you're not going to find that. :)
I am not quite sure I agree with that Jeff. In previous versions of IIS/Windows there are a fair few changes you can make to improve performance - here are some for example
http://www.iisportal.com/articles-and-news/iis-60-performance-tweak-guide.aspx
I am sure I could convert many recommendations there to IIS7/Windows 2008.
For example they still have the crazy 29 hours app pool recycle time as default so you will be recycling at peak times every few days.
Improvements will be in both IIS and Windows. There will be changes to Windows to make it run better solely as a webserver.
Having said all that I have not noticed (m)any recommended guides for IIS7 thus far. TBH at the moment I haven't worked enough with IIS 7 to suggest anything major but hopefully I'll get around to it soon. I should have a 300 server farm to look after next week that will be upgraded to IIS7 and I am sure I will not be using the default settings.
However I do think that the most performance boost will come from configuring your app rather than any IIS/Windows settings.