While I like and use Linux alongside an installation of Windows 7, I have to say that using a Linux distribution for the sake of avoiding viruses doesn't make a whole lot of sense if you want Windows functionality. I mean, let's face it, GNU/Linux is tough to get set up even close to working like a Windows machine- it's a distinct operating system with its own unique setup, and emulating Windows' abilities is difficult. If you like Windows and want to do things like you do on Windows without getting viruses, get antivirus/spyware/malware protection. Even better, there's a lot to be said for being careful of what you click. Viruses don't get on your computer unless you allow them to; accidents do happen, but watchful browsing is always a good idea.
Also, note that Linux does get viruses, they are just less common. People make viruses that target the most commonly used computer systems: Windows happens to come in first, Apple happens to follow, and Linux gets off lucky by being least used. Like I said, I really enjoy using GNU/Linux systems, but I think a large portion of the hatred for them comes from people who are placed under the impression that they're a free version of Windows that doesn't get viruses- they really aren't.