The document provides instructions for setting up Kubernetes on two VMs (master and worker nodes) using VirtualBox. It describes the minimum requirements for the VMs and outlines the steps to configure networking and install Kubernetes, container runtime (containerd), and CNI (Flannel). The steps covered include setting up NAT and host-only networking in VirtualBox, configuring the hosts file, installing Kubernetes packages (kubeadm, kubelet, kubectl), initializing the master node with kubeadm, joining the worker node to the cluster, and deploying a sample pod.