After some research, I found the only way to create a plugin in C++ is to compile the QGIS source with the plugin created using the "plugin_builder.py" which can be found in the "src/plugins" on the git qgis (https://github.com/qgis/Quantum-GIS/tree/master/src/plugins)
To create a simple plugin which can be add simply by putting the folder of the plugin in ".qgis/python/plugins" or "C:/OSGeo4W/apps/qgis/python/plugins" the plugin must be written in Python.
Is there a way to create a plugin in C++ without compiling all the QGIS source ?