This document discusses how to build custom panels for Windows developers. It explains that custom panels should derive from the Panel class and override the MeasureOverride and ArrangeOverride methods. These methods are responsible for measuring and arranging child elements during layout. The MeasureOverride method queries child elements for their desired sizes, while ArrangeOverride positions each child by calling its Arrange method. Examples are provided for a master/details and tabs panel layout. Recommended resources for further reading on Windows and XAML development are also included.