Discussion under Guides and Tutorials, part of the Work in Progress category on TechEnclave; The advanatages are, it uses less memory and is much faster than Windows XP.
Here are the step by step ...
Any document to support that statement?
I presume Vista is (almost) from scratch new code.
From "http://www.winsupersite.com/faq/vista.asp",
Future Windows versions are always be based on the most up-to-date Windows version at the time, and at the time that Microsoft reset Longhorn development and began work on what we now know as Windows Vista, that version was Windows Server 2003 with Service Pack 1 (SP1). When Windows Vista development originally started in 2001, however, it was then based on Windows XP. In mid-2004, Microsoft had to restart the core development of Windows Vista because it was too hard to go back and componentize the existing Windows Vista core code. So when it restarted Windows Vista development, Microsoft naturally used the Windows Server 2003 with SP1 code base instead of that of XP.
Don't be confused by this: Windows Vista still includes all of the great features and compatibility from XP with Service Pack 2 (SP2). As Microsoft writes in its internal documentation, the company is simply taking the best features of both XP with Service Pack 2 (SP2) and Windows Server 2003 with SP1 to create Windows Vista.