It is not possible to explain this tweak without getting into many technical details. But what it does is, it forces short processor timeslices to be allocated to foreground processes three times more often than the time-slices given to background processes.
Navigate to:
HLM\ SYSTEM\ CurrentControlSet\ Control\ PriorityControl
Set the DWORD Win32PrioritySeparation to, well, any of a number of values.
3 (the default): Foreground and background tasks have equal priority.
2: Foreground tasks have higher priority than background Tasks
1: Foreground tasks have maximum priority
0 (not recommended): Foreground tasks run in real-time. This will most likely make your system hang, and is primarily to be used in mission-critical environments with supporting hardware.
This particular tweak should not be applied to a system running either SQL Server or IIS unless you’re certain that you want to slow down those background processes.