Patrick Rouse, who is Enterprise Solutions Architect at Quest Software published an article on the Quest community site detailing how to use Group Policies to tune Windows 7 for Virtual Desktop Infrastructures.
Patrick took the challenge to roll out Windows 7 on Hyper-V without adding more hardware than the customer was currently using with Windows XP Service Pack 3. In order to do this, instead of "hacking" the system, Patrick decided to user Group Policies (GPO) to tune the Windows 7 OS. He was able to trim 100MB of RAM from his Windows 7 VMs, and reducing the running processes by 6.
He provides the GPO and a GPO report so that readers can see which changes were made to accomplish this. In order to determine the settings for this GPO Patrick used the VDI Optimizer, provided by the Deployment Guys from Microsoft.