Emu8086 is a user-friendly microprocessor simulator designed for learning and practicing assembly language programming, allowing users to write, compile, and run 8086 assembly code. Assembly language is a low-level language that uses mnemonics instead of binary code, with 8 general-purpose 16-bit registers available in the 8086 CPU. The document also outlines the process for downloading and installing emu8086 and provides examples of how to use the CPU registers and basic assembly instructions.