VMware has created a very detailed best-practice document for us, specifically for SQL Server. You may find the latest one here.
In case the link doesn’t work for you, or you have a different version of VMware, you can search for the proper SQL Server best practices on the VMware site.
Here are the main best practices VMware recommends, and the most important based on Pythian’s experience (SQL Server on Windows):
Click through for a detailed checklist.