Microsoft offers some guidance on this. They have a knowledge base article with links to other resources you'll need.
http://support.microsoft.com/kb/815162
This article also gives some good resources.
http://wiki.asp.net/page.aspx/1248/aspnet-and-load-balancing/
Oh, and as always, ScottGu has an excellent article and a cooler way of doing it. I just found this and it looks very promising: The Microsoft Web Farm Frameworkhttp://weblogs.asp.net/scottgu/archive/2010/09/08/introducing-the-microsoft-web-farm-framework.aspx
and the more recent Web Farm Framework Site has plenty of resources available.http://www.iis.net/download/webfarmframework