Download a kernel from http://kernel.org to /usr/src/

Unpack:

tar xvjf linux.....tar.bz2

Link new sources to /usr/src/linux:

ln -s linux-3.2.22 linux
cd linux

Clean old version:

make-kpkg clean

Add vserver patch (optional):

Download patch from http://linux-vserver.org/ to /usr/src/linux/

Patch the kernel sources:

patch -p1 < patch-3.2.22-vs2.3.2.10-grsec2.9.1-20120711.diff

Start config:

menuconfig