This paper presents a guide for the design of virtual learning objects (VLO) to guide teachers in implementing teaching strategies that improve teaching-learning process, supported by the information and communications technology (ICT). It is designed from the conceptualization of a virtual learning object (VLO) and its characteristics, its components and steps for its construction are determined; framed in the pedagogical dimension and content components and technology. An example of application to the design of a VLO in integral calculus, specifically to study the concept of area under the curve, in the virtual learning environment Moodle, where it was shown that the guidance provided teachers with the creation of the VLO is presented as sequentially ordered the configuration process for the content, learning activities and pedagogical strategy, and students enabled them to learn.