Hi,
I’ve put together a super bare-bones boilerplate to build Corona HTML5 plugins with. It also includes some notes I’ve compiled from what has been released so far in regards to plugins.
There is a generator tool for Mac OS as well (sorry no Windows yet).
If anyone has anything to add information wise (or a Windows generator 
) please feel free to fork and push.
https://github.com/develephant/corona-html5-plugin-boilerplate
-dev