This week I'm delivering a Microsoft course which covers SQL as the database back-end, the delegates this week all use SQL, but they have virtualised by using VMware vSphere.
With the above in mind I have included a link to the:
Architecting Microsoft SQL Server on VMware vSphere - Best Practice Guide
The guide covers all of the relevant information required to best utilise Microsoft SQL Server on the VMware vSphere server, and covers CPU, memory, and networking best practices over 53 pages.
Hope it is of some use.