Support for targeting Windows XP with C++ in Visual Studio 2012 is coming. Steve Teixeira from the VC team has a post detailing the reasons, availability etc here
Posted inC++ Visual Studio
Targeting Windows XP with C++ in Visual Studio 2012
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Is the VS2012 update that allows us to target XP out yet? I can find lots of info that MS has committed to doing this but nothing else. We have a large app that uses C++, and C# and needs to target XP as well as Win7.
While i do not have exact timelines, i believe it should be out soon. Stay tuned!