To start with, you should probably begin with my Upgrading a MOSS 2007 WCM Site to 2010  post.

Once the 2007 content database and site has been restored and upgraded to 2010, go to the Site Settings (e.g.  http://sharepoint2010/_layouts/settings.aspx )

The Settings pages should have the original “2007” look to them.   To upgrade the Settings site to the new 2010 branding, you will need to located the Visual Upgrade feature.

Last week I delivered a web content management session (including upgrading from 2007 to 2010) at the SharePoint Summit.  For a copy of the presentation deck, please refer to Upgrading from MOSS and Leveraging WCM in SharePoint 2010.pptx

For details on the process we followed to upgrade the master page, see my Converting 2007 branding masterpages to 2010 post.

Last week I delivered a social computing session at the SharePoint Summit.  For a copy of the presentation deck, please refer to Social Computing in SharePoint 2010 2010-04-13.pptx.