File > New > Project... > Plug-in Development > Fragment Project
from the top level menu.
The creation of a fragment project is a two-step process:
Define the fragment project structure
Specify the fragment content
When a new fragment project is created, its manifest file will open in the PDE plug-in manifest editor and the project structure will be similar to the following:
If the fragment contributes extensions or extension points, the fragment project will have a fragment.xml file at its root.