How to create Entitlement.plist file in Xcode?

In Xcode 5, for common entitlements you no longer need to create an Entitlements.plist file manually. You use the new Capabilities pane instead. See https://developer.apple.com/library/ios/documentation/IDEs/Conceptual/AppDistributionGuide/AddingCapabilities/AddingCapabilities.html

If you still want to create one manually, here's how:

1. File menu > New File...
2. Select iOS > Resource > Property List
3. Name the new file "foo.entitlements" (typically, "foo" is the target name)
4. Click the (+) next to "Entitlements File" to add a top-level item (the property list editor will use the correct schema due to the file extension)

Don't forget to set your target's CODE_SIGN_ENTITLEMENTS build setting to be the path to entitlements file you just added.

You can manage the Entitlements in the Capabilities tab of your target settings.

Any change there will automatically update either the Entitlements.plist or the Info.plist file.

That being said, an Entitlements.plist file is in the end just a plist. You can add as much plists as you like following the steps provided in this question.