Whonix VM Settings Easy Common
From Whonix
This is the easiest, but least secure option.
Create a VirtualBox VM
VirtualBox
→ Machine
→ New
→ Next
→ Enter Name
→ Enter Operating System and Version (ex: Debian 32-bit)
→ Next
→ Define RAM
→ Next
→ Attach your existing HDD
→ Next
→ Create
Switch VirtualBox VM settings
Choose the newly created VM
→ Settings
→ System
→ Motherboard
→ Hardware Clock in UTC
System
→ Processor
→ Enable PAE/NX if available
USB
→ Uncheck Enable USB controller