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This post is part of Mashable’s Spark of Genius series, which highlights a unique feature of startups. If you would like to have your startup considered for inclusion, please see the details here. The series is made possible by Microsoft BizSpark.

Name: Magic Window

Quick Pitch: Magic Window turns your iPad into a virtual window with magical views of beautiful scenes.

Genius Idea: Magic Window’s creator calls it “the ultimate in relaxation apps. If you are often stuck in a room with no window or a bad view, Magic Window is for you.”

The app lets users choose between ten stunning scenes to act as virtual screensavers of a sort. The vistas offered incude sunsets, mountain scenes and even a fireplace. The user can adjust the speed of the passage of time in this app, as well.

Here’s an overview of how the app works, as well as an idea of what the graphics are like:

Magic Window is currently featured in the “New and Noteworthy” section of the App Store. It’s holding a #1 in the entertainment category and is #14 in overall grossing apps. The current list price at press time is $2.99, although marketing copy states the app usually sells in the App Store for $9.99.

Magic Window’s creator, Josh Michaels, is a former Microsoft employee. He’s been developing mobile applications for 2 years, and this represents his first big success.

Sponsored by Microsoft BizSpark

BizSpark is a startup program that gives you three-year access to the latest Microsoft development tools, as well as connecting you to a nationwide network of investors and incubators. There are no upfront costs, so if your business is privately owned, less than three years old, and generates less than U.S.$1 million in annual revenue, you can sign up today.

Entrepreneurs can take advantage of the Azure Services platform for their website hosting and storage needs. Microsoft recently announced the “new CloudApp()” contest – use the Azure Services Platform for hosting your .NET or PHP app, and you could be the lucky winner of a USD 5000* (please see website for official rules and guidelines).”

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Tags: bizsparks, ipad, magic window, startup