Well, it's not simple. Unlike Windows or Linux, you can't simply create a new virtual machine and install OS X into it. OS X has built-in technologies designed to prevent it from being run on non-Apple hardware. You'd need a modified boot loader, for one thing.
At any rate, the OS X license agreement doesn't allow running it, even virtualized, on non-Apple hardware. While we don't actively prohibit the discussion of running Hackintosh systems and the like, due to the unauthorized practices required to get these kinds of systems going we can't instruct users, or allow others to instruct them, on how to install them.
It's a thin line and we're trying to walk it as best we can.