Finding bottlenecks is the key to improving application performance and scalability. Monitoring performance counters is an important part of this process. The most important performance counters to monitor for SharePoint Portal Server are:
The speed of the CPU closely ties to SharePoint Portal Server performance, so monitor this counter closely when putting load on the server. If the CPU spikes consistently, you might need to upgrade your hardware, implement optimization that might reduce the CPU load caching, or move CPU intensive tasks to another server.
You can use Microsoft Windows® 2000 Performance Monitor to collect data from these counters, or you can use WAS to collect data while performing a stress test.