Double-dip global recession happens. Otherwise, not happening.
Besides the eight flippables (ND/NE/OH/FL/VA/WI/MO/MT), you'd need a mixture of NM/HI/MI. Even then, you'd have the Maine ladies and Lingle who might not be amenable to certain items on the agenda.
Basically this. Plus, Heller and Brown would have to hold on.
All the states RougeBeaver mentioned would put the GOP at 58 seats. Beyond those states, I don't see any other realistic wins for them. Maybe they could pick up CT with Shays and somehow knock of Menendez for 60.