The new logo reflects the sleek, modern “Metro” design language first introduced by Microsoft in its Windows 7 phones. Metro is based on the design principles of the Swiss International Style, with clean lines, shapes and typography and bold, flat colors. One guideline of Metro is that the graphic or interface must appear “authentically digital” – that is, it should not appear to be material or three-dimensional using gradients or effects. The new identity suggests dimensionality using the classic principle of perspective: lines receding into space.
The perspective drawing is based on classical perspective drawing, not computerized perspective. The cross bar stays the same size no matter the height of the logo, which means it has to be redrawn for each time it increases in size, like classic typography.
The perspective analogy is apt because the whole point of Microsoft products is that they are tools for someone to achieve their goals from their own perspective. The window here is a neutral tool for a user to achieve whatever they can, based on their own initiative. The logo design is deliberately neutral so that it can function effectively in a myriad of uses, especially motion. The old logo was flat and drawn in motion; the new logo is a neutral container that can convey actual motion, becoming a more active and effective brand.