Xoom – Enabling Super User

adb remount
adb push su /system/bin
adb shell ln –s /system/bin/su /system/xbin/su
adb shell chmod 4755 /system/bin/su
adb push Superuser.apk /system/app

Files can be found at https://skydrive.live.com/?cid=895931b65435bb3d&sc=documents&uc=1&id=895931B65435BB3D%21118