ANSWER:

The Minecraft server and its open source derviates (Bukkit, I think) are all Java applications. So really, the operating system does not matter as long as there is a JRE for it – and there are Java JRE’s for Windows, Linux, Mac OS, and may other operating systems.

Although you will probably find the most online support if you run a Linux or FreeBSD OS in your VPS – I could be wrong about this though.

So on the VPS you will need the running OS, a way to remote into that OS (for Linux/BSD you would need to install and configure sshd), a JRE installed, and then you will need to put your plugins into the appropriate directory once you start the Minecraft/Bukkit server for the first time.

by ultrasawblade from http://superuser.com/questions/418169