Depends on my needs, my desktop itself has a 8core @ 5GHz, around 50Gb ram, a Quadro and a 3080ti.
For gaming I’ll usually pass through 6cores, 30Gb ram and the 3080ti to a windows VM, leaving 2cores 20Gb and the Quadro for my linux host.
sometimes I’ll do more of a 50/50 split or if I’m just updating windows or downloading a game I’ll only pass 2 cores like 10Gb ram and no gpu.
But if you mean how did I do the initial setup, any arch based disro will be the easiest (but you can do it on others if youre more technically inclined) by following this guide:
Ive done this process on so many systems I can do it off a fresh install in probably 30 minutes now.
Once the Linux host is finished, I install windows in the VM, strip as much bloat from it as I can, install my universal programs(Firefox, 7zip, VPN stuff remote desktop stuff, GPU drivers, etc)
For gaming, the best programs I’ve found are Looking glass to pass the VM GPU’s video to a window on the client with no latency, and SCREAM audio for the same with sound.
Once that’s all set up and windows is fully updated, I make a backup of that VM, and basically never open the original again. If I need a new VM, just clone that setup and everything’s ready to go. I can rn clone the original setup, and use my private collection of interesting viruses on that windows VM without fear of it damaging anything.