Here is the updated virtual processor that you can assigned based on guest operating system on Windows Server 2012 Hyper-V:
Server Platform
Guest Operating System | Max number of Processor |
Windows Server 2012 | 64 |
Windows Server 2008 R2 with SP1 / without SP1 | 64 |
Windows Server 2008 with SP2 | 8 |
Windows Server 2003 R2 with SP2 | 2 |
Windows Server 2003 R2 with SP2 | 2 |
Client Platform
Guest Operating System | Max number of Processor |
Windows 8 | 32 |
Windows 7 with/without SP1 | 4 |
Windows Vista with SP2 | 2 |
Windows XP with SP3/SP2 | 2 |
Linux Platform
Check out here
Relevant post: