ITproportal has put together a quick brief guide for enabling Hyper-V in Windows 8.
This will show you how to enable Hyper-V virtualization in the Windows 8 Developer Preview.
This tweak is not on by default in the Windows 8 Developer Preview so this should be helpful for you if you’re interested in checking out Hyper-V on Windows 8.
Hyper-V allows a regular user to create a virtual machine, running and feeding on the same resources of the main PC.
It is widely used amongst hard-core servers, where units capable of literally handling tons of data are divided into less capable machines.
Although it exists in both 32-bit and 64-bit clients, it only works for the 64-bit version at the moment.
This is how you enable it: