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With Windows 8.1, you can reach more customers on an unprecedented range of devices, enhance user engagement with new features, and enable new revenue opportunities with your app.
MSDN subscribers can get Windows 8 from MSDN Subscriber Downloads. If you're not an MSDN subscriber, you can download an evaluation version of Windows 8 from Evaluation Center. (Note that this version will expire, and you cannot upgrade.)
Microsoft Visual Studio Express 2012 for Windows 8 is your tool to build Windows apps. It includes the Windows 8 SDK, Blend for Visual Studio, and project templates. You must first install Windows 8. Get details and additional languages.
If you have a compiler and build environment already, you can download the Windows Software Development Kit (SDK) for Windows 8 separately. The Windows 8 SDK contains headers, libraries, and tools you need to create Windows Store apps, in the language of your choice. (Includes the Windows App Certification Kit.) Learn more about the Windows 8 SDK.