However it can be useful for a starting point for other people.
$ make menuconfigThis command open a graphics menu where I check the options that are written in this link http://en.gentoo-wiki.com/wiki/Virtualbox_Guest
$ make
$ make modules
$ sudo make modules_install
$ sudo make install
$ cd /boot
$ sudo mkinitramfs -o initrd.img-2.6.32.60 2.6.32.60 (depends on the kernel version)
$ sudo grub-mkconfig -o /boot/grub/grub.cfg (I'm using grub)
When reboot the machine hold shift for choose the kernel.