gentoo-overlay/app-emulation/virtio-win/files/README.gentoo

VirtIO drivers have been installed as a CD-ROM image to

  /usr/share/drivers/windows/virtio-win.iso

To install the drivers on a Windows guest machine, either during or after the
installation of Windows, pass the iso file to the guest machine and mount it as
a CD-ROM image. Then, in the Windows guest, open the Device Manager and start
the driver update wizard. Locate the appropriate device and click to update its
driver. In the pop-up window, click to browse in the guest machine to locate
the iso image, and select the driver(s) from it to install.

For an example, see: https://wiki.gentoo.org/wiki/QEMU/Windows_guest

For information on using the Device Manager, refer to the Windows
documentation.