Joe Obbish has a tutorial for us:
Sometimes I have a need to run a quick CPU comparison test between two different SQL Server instances. For example, I might be switching from old hardware to new hardware and I want to immediately see a faster query to know that I got my money’s worth. Sometimes I get a spider sense while working with virtualized SQL Server instances and want to check for problems. Yesterday, I was doing a sort of basic health check on a few servers that I hadn’t worked with much and I wanted to verify that they got the same performance for a very simple query.
Click through for an easy test script and a good amount of diagnosis to understand why there is a significant difference between two instances.