I found this guide Step-by-Step Guide to Migrating from Windows SharePoint Services 3.0 to Microsoft SharePoint Foundation 2010 on a server running Windows Small Business Server 2008
I read it through to the end on the comment from Susan Bradley
She mentions that point 10 in the guide is incorrect.
The major one is around section 10 whose heading is - Step 10: Connect the ShareWebDb database to SQL Server 2008 you’ll find that the contents are actually identical (word for word) with Step 12: Connect the ShareWebDb content database which appears to be a simple editing over sight.
Step 10 should in fact detail how to attach ShareWebDb to SQL 2008 which isn’t that hard but unless that is done first you are not going to be able to complete step 12 of actually connecting the database to SharePoint Foundation 2010.
I was going to test this process on a cloned machine, but not being a SQL genius, what is the correct process and commands for section 10.