Process Stuff
Normal Processes 1
Processes and Threads 2
Able to use up to 4 CPU's  +1 to the above
Able to use up to 20 CPUs +2 to the above
Real Time scheduling 0.9

Scheduling
FIFO 0.3
Round Robin 0.5
Priority 0.7
Shortest Job Next 1.0
Only one process at a time 0

Memory Management
No Virtual Memory 0
Segments 0.5
Paging 1
Random Replacement 0.1
FIFO replacement 0.2
One handed clock 0.4

Device Drivers
Keyboard 0.1
SCSI 1
Ethernet 0.2
Graphics cards 0.5
USB 1
Mouse 0.1
Sound 0.2
IDE 0.2
Smell-O-Vision 2
Built in RAID 0.5
Serial Port  0.1
DVD 1.0

Networking
IPv4 2
Network File Server 0.6
Built in web server 
  that performs better than Apache
1.0
PPP 0.3
SLIP 0.3
Allowing remote Logins w/o a GUI 0.5
Allowing remote logins with a GUI 1

File System Stuff
VFAT 1
EXT2 1.5
/proc 1
NFS client 0.7
File cache (having one) 1
SMB (Windows compatable networking) 1
Bullet 0.5
RomFS 0.2

Protection Stuff
Unix Style 0.5
Password for every file 0.5
Access Control Lists 1
None 0
Capabilities 0.5
Distributed password file 1

User Interface
GNU/Unix style command line 0
X Windows interface 1
Custom GUI (like Windows) 3
Simple Voice Interface 2
Good Voice Interface 5
Great Voice Interface 30
Wonderful custom GUI (Better than Windows) 10

Reliability
Crashes once per day 0
Crashes once per week 20% extra
Crashes once per month 50% extra
Crashes once per year 100% extra

Security
No security 0
A script kiddie can break in 15% extra
A serious hacker can break in 30% extra
The CIA is frustrated 100% extra

Source Code
Must own all copyrights 0
Willing to use others source code
   (and then you must release the source code)
-30% extra
Works on more than on family of CPU +30%

Time to Market is sqrt(points)*0.6.
Time to bug free release is sqrt(points).