This document provides instructions for installing Windows 8.1 in a virtual machine (VM) using Oracle VirtualBox on a computer. It explains that a VM allows running an operating system within software on an existing computer. It outlines downloading and installing VirtualBox, creating a new VM, allocating RAM, building a virtual drive to store the VM's files, adding an ISO of Windows 8.1, and turning on the new VM to install Windows 8.1 virtually. It notes that Hyper-V may need to be disabled if it is preventing VirtualBox from running properly.