But in my case I just want to add Microsoft Lync SIP enabled users in Microsoft Lync client search list.
So lets get start,
Download Microsoft Lync Resource Kit from below URL and install it on front end Lync server.
http://www.microsoft.com/en-us/download/details.aspx?id=21165
Navigate to C:\Program Files\Microsoft Lync Server 2010\ResKit & open ABSConfig.exe
Here I am going to include only Lync SIP enabled users in Lync address book, so in "Only include users that have a value for this AD attribute" should be msRTCSIP-PrimaryUserAddress
Click on Apply changes & close the ABS configuration tool. Wait for 0-24 hours to populate the Lync address book & see the results. Or you can refer below guide to manually change the Lync address book download interval.
http://mytricks.in/2012/09/solved-lync-contact-search-not-showing-all-users.html