Android TV is basically Android; for TVs. Google’s operating system for smart TVs and set top boxes is based on the same code as the company software for smartphones and tablets, but it features a custom user interface designed to be easy to navigate using a remote control and big screen TV and it supports apps with similar features.
The simplest way to use Android TV is to buy a television or a TV box that runs the software. But now there's another way: you can install an unofficial version of Android TV on just about any PC.
This lets you experience the Android TV user interface on a laptop, desktop or tablet and gives you the option of plugging that computer into a TV if you want to try Android TV without buying new hardware.

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Source Liliputing