<p>In few months I start a project in PHP and I am hesitating to do like usual : develop on my Windows Vista 64bits machine. Since I know few things on Linux, I think it can be a good way to learn by working on a Linux distribution.</p>

<p><strong>Do you think it's a good idea or not?</strong> I would run a <a href="http://www.virtualbox.org/" rel="nofollow noreferrer">VirtualBox</a> with Ubuntu (on my Vista64bits). I was thinking to install <a href="http://www.apachefriends.org/en/xampp-linux.html" rel="nofollow noreferrer">XAMPP</a> to be able to develop in PHP.</p>

<p>If you think it's a good idea, feel free to suggest me some tutorial about what I should know with Virtualizing an OS, or Linux/dev.</p>

<p><strong>Update</strong>
I have build many website in PHP with Windows, the question is more about if it's a good way to start learning Linux by developing on it via a Virtual machine? I have 4 gigs rams, will it be smooth if I install Eclipse in the Virtual Machine? etc.</p>

PHP
should
be the same on any platform - so
where
you develop shouldn't matter.
However, in my experience and observation,more sites running PHP are running on Linux than Windows.
Getting Apache and PHP setup on something like Ubuntu or Fedora is a cinch, and testing everything is pretty simple, too.
Also, when you go live with your site, what platform will it be running on? I prefer to do development on the platform it will be running on whenever possible.