I’ve been playing with SSRS 2008 R2 recently and I made a template of what I want all my SSRS report to look like from the get-go.  The book I’m using suggested a path but it wasn’t correct.  Maybe it is a different verion or something.  

My version of VS 2008 is: 9.0.30729.4462 QFE.  After some trail and error, I found the location to be:

C:\Program Files (x86)\Microsoft Visual Studio 9.0\Common7\IDE\PrivateAssemblies\ProjectItems\ReportProject

Store your .rdl file in this folder, next time you go and add a new report, you will see it listed.