A step by step guide on how to declare the VM in Hyper-V
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Step by Step Installation
Download Debian ISO image
Pick the Installation that best fits you needs, from http://www.debian.org/CD/. I've picked the NetInst CD (at the time of writing, debian-40r3-i386-netinst.iso).
Create the VM
If you haven't installed Hyper-V, check Installing Hyper-V below.
Launch "Microsoft Virtual PC" in Start Menu > Administrative Tools > Hyper-V Manager.