Microsoft spent billions developing and marketing Windows 8, but by all accounts it's proving to be a tough sell. Consumers just aren't buying into the hybrid tablet/PC operating system. I've maintained all along that there's some great technology behind Windows 8, but Microsoft needs to do more to make it both user- and merchant-friendly.

Some background: Microsoft believes Windows 8 represents the best of both worlds -a full featured PC OS married to a touch-based UI geared toward tablets. That's great in theory, but many would-be purchasers are finding the combination confusing and difficult to use.

Microsoft has been mum on sales data, but considerable evidence has emerged over the past couple of weeks that Windows 8 systems aren't doing well at retail. The latest: an NPD report that sales of Windows-based systems are down 21% since Windows 8 debuted on Oct. 26, compared to the same period a year ago.

That's not good news for Microsoft. What follows are some steps the company could take to polish Windows 8 to make it more palatable to both users and stores that have to sell it.

1. Cut Prices

Microsoft needs to get realistic about how much consumers are willing to pay for a new, unproven platform, given the alternatives. The company introduced Surface RT starting at $499. For that amount, buyers could get the latest generation iPad.

Now, Microsoft will surely argue that Surface RT is superior -- you can run Office natively, for starters -- but that doesn't matter. The iPad is a megabrand. To compete with it, Redmond needs to take a page from Amazon's playbook and use its hardware as a loss leader to establish its platform. Kindle Fire HD 8.9" starts at $299, which would be about right for Surface RT.

2. Ship Surface Pro, ASAP

Microsoft made the inexplicable decision to keep its top-of-line Surface model off store shelves until after the holiday season. That may have been a concession to its PC OEM partners, who have shipped their own Intel Core-based Windows 8 systems in time for Christmas. But the decision is muddling the market.

[ Will Microsoft introduce more hardware products beyond Surface? CEO Steve Ballmer suggests it's likely. ]

Consumers can purchase Surface RT immediately, but if they want a Microsoft tablet that can run legacy Windows applications, they must wait. The quandary will undoubtedly push many to say "to heck it with it," and opt for an iPad or Android tablet. At the least, Microsoft needs to announce a specific launch date for Surface Pro. "Sometime in January" isn't good enough for those making buying decisions now. As for Surface Pro's starting price of $899? See above.

3. Get Appy

Microsoft now has more than 20,000 apps available for download from the Windows Store. But the number is meaningless. It's great that that there's Fruit Ninja and more than 300 photo apps, but serious omissions remain. Like, say, Facebook. Or Twitter. Or LinkedIn. The absence of the former is enough by itself to dissuade swaths of buyers whose primary use for a tablet is social networking. On the upside, the Windows Store is filling out with apps from leading brands. This week, ESPN released its Windows 8 app. Microsoft needs more of those.

4. Unify The User Experience

A major source of frustration voiced by early adopters of Windows 8 is the lack of consistency between Metro (or Modern UI) mode and the classic Windows desktop. Metro is what users see when they first boot up. It's got the Live Tiles and apps optimized for touch and tablets. From Metro, you can launch the Windows Explorer desktop, which is similar to Windows 7 (with some marked differences) and is geared toward mouse and keyboard computing.

It's understandable that there would be differences in how the two operate. But there's no good reason for the vast UI and performance gulfs between the Metro and Windows Explorer versions of the same applications. Take Internet Explorer 10. Even cosmetic differences -- like the fact that the navigation bar is on top in the desktop version and on the bottom in the Metro version -- are bound to flummox some users. But it's more than cosmetic.

On Thursday I tried to listen to the Webcast of Microsoft's annual shareholder meeting on IE10 Metro. "The site you opened is not on the Compatibility View (CV) list" is the response I got. Apparently IE10 Metro, Adobe Flash and Microsoft's own investor site don't play well together. I was able to get the Webcast from the desktop version of IE10.

5. Metro A Go Go?

If all else fails, Microsoft has one last, nuclear option, which I've previously suggested. It could ditch Metro, and introduce what I've been calling Windows 8 Classic. Windows 8 Classic would restore familiar features like the Start button and Task Bar, while retaining Windows 8's numerous new security and manageability features.

Among those is Secure Boot, a process designed to prevent malware from infecting computers during startup, even before Windows and all of its built-in safeguards are launched. It works by confirming that all components have the appropriate security certificates before they are allowed to launch. Secure Boot requires UEFI BIOS to run, which is only found on the newest PCs.

For companies that hire lots of consultants, contractors and other temps and need to give such personnel access to a corporate desktop image and apps without granting full server permissions, there's Windows To Go. It lets users boot a preconfigured, IT-certified Windows 8 image onto any laptop from a USB. It also lets them boot up a Windows 8 image on a Windows 7 PC. Metro notwithstanding, there's a lot more for enterprises to like about Windows 8.

But if the operating system and the devices on which it runs continue to languish, Microsoft will need to take bold steps to ensure it remains commercially viable. What do you think Microsoft should do to improve Windows 8? Let me know in the comments section below.