And is it linux only?
I'm using windows
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That's a pretty broad question, but we can give you the basics of what you need to do. If you can provide a bit more detail on what exactly you're looking to accomplish we can give you some better information.
It's not just for Linux, you can certainly virtualize Windows.
Again, though, that's a VERY simplistic explanation. There is a considerable amount of things you need to think of in order to do this properly, especially if you are planning on using a VPS in any kind of production environment.
Alternatively, you can find a plethora of VPS hosts out on the Internet if you don't want to do it yourself.