This document discusses using SharePoint in the cloud for lower costs, faster development times, and more flexibility compared to on-premise options. It outlines how to create Windows virtual machines with SQL Server and SharePoint on demand in just 10 minutes with full administrative access. These cloud VMs can be used to set up SharePoint team sites and databases while taking advantage of integrated monitoring, remote access, and the ability to download and install any applications. Snapshots of the VMs can also be created on demand for less than $1, providing a low-cost SharePoint development environment.