Gingerbread may only be on one commercially available smartphone right now, but if you fancy Android 2.3 on your PC then there’s already a suitable build. The Android-x86 project has managed to craft an early – but functional – Gingerbread release for Intel processors.
You'll need a 64-bit build environment and the Java 1.6 to get the ball rolling, and you shouldn't expect all your hardware to work. At the moment, only wireless and audio are working -- but that's certainly enough to let you play around with Gingerbread and enjoy the experience a little.
More Info: Setup Instructions