The provided link is not a permanent one, found an entry in technet.microsoft.com named "Observing Processor Queue Length". There it states:
"The System\Processor Queue Length counter shows how many threads are ready in the processor queue, but not currently able to use the processor. Figure 7.2 shows a sustained processor queue with utilization ranging from 60 to 90 percent. Notice that the default scale for the Processor Queue Length counter value is 10. Therefore, System Monitor graphs a queue that is two threads long as 20. You can change the scale factor using the Data properties tab in System Monitor."

However, it is not clearly stated whether the counter value itself is scaled or the scaling is applied by System Monitor. More investigation is needed. Please provide more info, if you have (e.g. a link to the counter specification and the name of the page since microsoft.com obviously has problems with permanent links)

Found another article "Monitoring Processor Activity" that defines the counter:
The number of threads in the processor queue. Shows ready threads only, not threads that are running. Even multiprocessor computers have a single queue for processor time; thus, for multiprocessors, you need to divide this value by the number of processors servicing the workload. A sustained processor queue of less than two threads per processor is normally acceptable, depending upon the workload.

The link is correct, just that JIRA includes the ) into it! So, please go to http://technet.microsoft.com/en-us/library/cc940375.aspx

I think the simplest way is to write a small program to query and output the "Processor Queue Length" value and compare it to the real time value displayed in Performance Monitor in Windows. In the latter, the value displayed has a scale of 10.

Tested system.cpu.load for a Win32 agent and system.cpu.load values went well with the values shown by performance monitor when scale is set to 1 - that is an internal scale produced by the performance monitor.

See also http://technet.microsoft.com/en-us/library/cc768048.aspx : "System : Processor Queue Length. Oddly enough, this processor counter shows up under the System object, but not without good reason. There is only 1 queue for tasks that need to go to the processor, even if there is more than one CPU. Thus, counter provides a measure of the instantaneous size of the queue for all processors at the moment that the measurement was taken. The resulting value is a measure of how many threads are in the Ready state waiting to be processed. When dealing with queues, if the value exceeds 2 for a sustained period, you are definitely having a problem with the resource in question."