Virtual PC P2V and linked disc

Following the process of creating the virtual machine as per KB912826 and starting the ASR Restore to restore the backup to it:

If after pressing F2 to initiate ASR you get the following error:

Setup was unable to restore the configuration of your system because of the following error: The capacity of the replacement hard disk drives is insufficient, and cannot be used to recover the partitions on the original system disk. The replacement hard disk drives must be at least as large as the disks present on the original system.

And you've read KB314686 and tweaked the dynamically expanding disc size but still can't get rid of the error message:

Then you've probably got the vhds the wrong way round! The dynamically expanding vhd is attached to the vm first and the linked vhd is attached second. It's possible to make this mistake if you aren't careful following the instructions in KB912826, because step 5f incorrectly refers to the "expandable virtual disk file that you created in step 3", but it's the linked disc file that's created in step 3.