After establishing performance-counter baselines, it's time to interpret them. The values of networking, disks, and memory are self-explanatory, so let's go into the details of CPU sizing.

If the logical processor counter is low, but the virtual processor counter is high, it means that you can add more vCPUs to your virtual machines, as the logical processors are still available.

Theoretically, there is really no upper limit to how many virtual CPUs you can assign to virtual machines. The Microsoft recommendation is to not exceed more than 8 virtual CPUs per physical CPU core for server workloads and more than 12 virtual CPUs per physical CPU core for VDI workloads. However, there is no support limit, and there are low-workload scenarios where this recommendation can be extended.

My real-world experience from working with performance counters and baselines is to use a 1:4 ratio for production workloads as a rule of thumb and a 1:12 ratio for Test/VDI workloads as a sizing...