Pre-Installation and General Information
Navigate to https://www.debian.org/distrib/ in a web browser and click ‘Download an installation image’ to download the latest stable version of Debian Linux
For reference, the hardware requirements can be found here
Absolute bare minimum requirements for a Desktop system:
CPU – 1 GHz —– RAM – 256 MB —– Hard Drive 10 GB
Configuration
First, to create a new virtual machine click the ‘New’ button
Type a name for the virtual machine
From the ‘Type’ menu choose: Linux
From the ‘Version’ menu choose: Debian (64-bit)
Set the memory to at least the minimum requirement of 256 MB
Create a new Virtual Hard Disk
Choose the options: VDI and Dynamically Allocated
Make the virtual disk at least the required minimum size of 10 GB
Click ‘Create‘ to create the newly configured virtual machine
Start the Debian virtual machine that was just created by clicking the green ‘Start‘ Button
Choose the installation image that you downloaded from the Debian website, then click the ‘Start‘ Button
Linux Installation
Choose the ‘Graphical Install‘ option
The next three steps will prompt you to choose your language, location, and key-map. Choose the appropriate options for your scenario.
Now the installer will load the rest of the necessary installation components from the installation image. From here it will try to configure networking via DHCP and ask you for a hostname (choose whatever you want as long as it’s not in use by another PC on the network). 
Enter your domain name if you want to use this virtual machine in a domain along with the rest of your computers.
Superuser Account
Next, you will need to set a Root Password. This should be complex, as it is the administrator account of the system. Alternatively, if you want your user account to be configured with ‘sudo‘ by default, leave the root password blank. Sudo functions similarly to a Windows Account with administrator permissions, it allows a normal account to manage the OS and software packages.
User Account Configuration
Input your full name and then proceed to enter a Username and Password for your new user account.
If you are configuring your account to use sudo, make sure to choose a complex password.
Choose the appropriate timezone for your location or preference.
Disk Partitioning
For the purpose of this tutorial, we will select Guided partitioning. After guided partitioning has been selected, continue to choose the virtual hard disk for installation, which we had previously created.
To keep things simple for a basic installation, we will choose to install ‘All file in one partition‘. The other options may be chosen by advanced users who want additional security or more advanced administration.
Choose the ‘Finish partitioning and write changes to disk‘ option and continue.
After this, verify that you want to write the changes to disk and watch the formatting and basic install take place.
Choose ‘No‘ to scanning another DVD unless you have specialty drivers that you need to install.
Package Selection and Final Installation
Choose your location and ftp server for optimal download speeds, in this case, the default was fine.
For the sake of this tutorial we will leave the HTTP proxy blank.
Continue and watch the package manager finish configuring.
A screen will come up asking you to participate in package usage statistics, ‘No’ is checked by default, you can leave it that way and continue.
Desktop Environment & Utilities
From here you can choose your desired desktop environment.
GNOME is selected by default even though it’s not checked. If you want to install without a graphical user interface, you can uncheck ‘Debian desktop environment’.
You generally don’t choose more than one desktop environment to install so it’s up to you to figure out which one you want. For this tutorial I just left it at the defaults.
Utilities and services can be installed from here as well. You can check or uncheck those as you desire, but I would recommend keeping ‘standard system utilities’ checked for a desktop system; it includes some useful commands.
And finally, we 
want to install the GRUB boot loader to the master boot record. Choose the boot disk for installation of grub on the following step and continue.
Now, the installation is completed and you can finally boot into your new Debian Linux install!
