The document discusses the process of backing up and restoring SQL Server databases to Windows Azure, including the migration of existing databases and the necessary components like Azure storage accounts. It outlines the limitations and requirements for using Azure for SQL Server, such as size restrictions and the lack of GUI support, while detailing how to set up backups through T-SQL commands. Additionally, it highlights features like managed backups, point-in-time restore capabilities, and considerations for using Azure VM for SQL Server deployments.