Virtual file systems are not representing any partitions. Upon mounting, they contain files that allow interaction with the system.
Linux has many optional virtual file systems. Three of them however, are almost allways required:
/dev
/proc
/sys
Symlink at least the source directories corresponding to those to the system configuration directory. All other virtual file systems are optional. A list of ready to use source directories can be found at the goetia-linux page.
FreeBSD on the other hand needs just the /dev
virtual file system.
A ready to use oneshot source directory is available at
goetia-freebsd.