In the case of SQL Server 2008 R2 Standard, SQL Server 2008 R2 Workgroup, and SQL Server 2008 R2 Web, if you license all of the physical processors you may run the software in the physical OSE only. In order to run the software in virtual OSEs, you will need to license each virtual processor individually as described below.
Licensing a Portion of the Physical Processors
If you choose not to license all of the physical processors, you will need to know the number of virtual processors supporting each virtual OSE (data point A) and the number of cores per physical processor/socket (data point B). Typically, each virtual processor is the equivalent of one core