DotNetNuke including or excluding files in a theme, skin, or module build in Visual Studio

Developing modules and themes/skins for DotNetNuke is made easy with the module/theme templates from Christoc.  I'm assuming if you're reading this article you are familiar with these templates and use them to build your modules.   If you aren't using these templates you probably aren't experiencing this issue, and this isn't the article for you.  However, you should be using these templates as it automates the packaging of your DNN modules and themes.