In windows, install Hyper-V first off, I find this to be less resource intensive than VIrtualBox or VMware. Next, download Ubuntu v22.04 & copy the ISO file (yes, has to be an ISO file) to either a USB stick or DVD.I Create a VM with the drive size & memory requirements of your choice, I gave mine 8g of memory & 500g hard drive space. After the VM has been created, go to the settings of the VM you just created, select Security & uncheck Enable Secure Boot. Startup the VM & install Ubuntu…make sure after installing Ubuntu you do a sudo apt-get update & then a sudo apt-get upgrade…reboot Ubuntu when done. There are two good guides for installing ERPNext.