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After making sure your PC can handle a Windows 8 virtual machine, download and install the latest copy of VirtualBox and the Windows 8 ISO file, then launch VirtualBox. Next, press the “New” icon in the upper left. For more, read Steven J. Vaughan-Nichols blog.
Now just start following the create a new virtual machine wizard.
Be sure to pick Windows/Windows 8 for your VM. If you're going to be testing out the 64-bit version, select Windows 8 (64bit).