OS X on VM

Once you have the Big Sur ISO downloaded, open virtualBox.

New > Name it something, remember the name as you will need it later > Give as much memory as you feel comfortable, I have 16GB so I will do 6GB.

Create a virtual hard disk > VHD > Must be above 35 GB, I would recommend 50GB.

Go to settings > System > Processor, Add at least 2 processors, I use 8, make sure execution cap is at 100%

Display > Screen > Video Memory > 128MB or what your max is. 

Storage, click CD icon, add your ISO that you retrieved legally.

USB > Set to USB 3.0

open CMD in administrator, run these commands (Wherever it says "MacOS Big Sur", replace with what you named your VM) :

cd "C:\Program Files\Oracle\VirtualBox\"

VBoxManage.exe modifyvm "MacOS Big Sur" --cpuidset 00000001 000106e5 00100800 0098e3fd bfebfbff

VBoxManage setextradata "MacOS Big Sur" "VBoxInternal/Devices/efi/0/Config/DmiSystemProduct" "iMac11,3"

VBoxManage setextradata "MacOS Big Sur" "VBoxInternal/Devices/efi/0/Config/DmiSystemVersion" "1.0"

VBoxManage setextradata "MacOS Big Sur" "VBoxInternal/Devices/efi/0/Config/DmiBoardProduct" "Iloveapple"

VBoxManage setextradata "MacOS Big Sur" "VBoxInternal/Devices/smc/0/Config/DeviceKey" "ourhardworkbythesewordsguardedpleasedontsteal(c)AppleComputerInc"

VBoxManage setextradata "MacOS Big Sur" "VBoxInternal/Devices/smc/0/Config/GetKeyFromRealSMC" 1

(BELOW COMMAND ONLY IF YOU HAVE AN AMD PROCESSOR)

VBoxManage modifyvm "MacOS Big Sur" --cpu-profile "Intel Core i7-6700K"

Run the VM now.

Once it is open, select your language, go to Disk Utility > Virtual disk you created (At top of list)

Click Erase (Don't worry it won't erase anything on your PC)

Click done once finished

Quit Disk Utility and Install Mac OS

Agree to terms, click the virtual hard drive you want to install it on, wait like an hour since it takes forever.

Done!