BTRFS

fallocate -l 3g ~/vhd.img

gdisk ~/vhd.img
GPT fdisk (gdisk) version 1.0.10

Partition table scan:
  MBR: not present
  BSD: not present
  APM: not present
  GPT: not present

Creating new GPT entries in memory.

Command (? for help): ?
b       back up GPT data to a file
c       change a partition's name
d       delete a partition
i       show detailed information on a partition
l       list known partition types
n       add a new partition
o       create a new empty GUID partition table (GPT)
p       print the partition table
q       quit without saving changes
r       recovery and transformation options (experts only)
s       sort partitions
t       change a partition's type code
v       verify disk
w       write table to disk and exit
x       extra functionality (experts only)
?       print this menu

Command (? for help): o
This option deletes all partitions and creates a new protective MBR.
Proceed? (Y/N): y

Command (? for help): n
Partition number (1-128, default 1):
First sector (34-6291422, default = 2048) or {+-}size{KMGTP}:
Last sector (2048-6291422, default = 6289407) or {+-}size{KMGTP}: +1G
Current type is 8300 (Linux filesystem)
Hex code or GUID (L to show codes, Enter = 8300): ef00
Changed type of partition to 'EFI system partition'

Command (? for help): n
Partition number (2-128, default 2):
First sector (34-6291422, default = 2099200) or {+-}size{KMGTP}:
Last sector (2099200-6291422, default = 6289407) or {+-}size{KMGTP}:
Current type is 8300 (Linux filesystem)
Hex code or GUID (L to show codes, Enter = 8300):
Changed type of partition to 'Linux filesystem'

Command (? for help): w

Final checks complete. About to write GPT data. THIS WILL OVERWRITE EXISTING
PARTITIONS!!

Do you want to proceed? (Y/N): y
OK; writing new GUID partition table (GPT) to ./vhd.img.
Warning: The kernel is still using the old partition table.
The new table will be used at the next reboot or after you
run partprobe(8) or kpartx(8)
The operation has completed successfully.