Best practice for Vm disk partioning

I want to create a 2012 Windows server with c:\ and d:\ partitions what is the best practice this will be a SQL Database server btw. Should I create a hd c: then add another hd d:\ all on the same datastore. I had read that using partioning tools and apps is more for real metal applications and for a vm create two seperate drives would be easier or better for recovery or future expansion on either drive.

Thanks

Mike