This may be premature, as it allows 9. Ng5 hitting on f7. 8. ... h6 was a safer precaution.
Kotov, in Think Like A Grandmaster, says that simple development is not enough; by move 10 one should already have a plan. When players castle on opposite sides, it usually signals that each player will attack the other's king position. So a rough plan is already taking shape here: Black will attack on the king side by advancing the h and g pawns, whereas White will attack on the queen's flank. 9. b3 evidently prepares for an eventual c2-c4 to break open the center.
Black must act vigorously in the center if he is not to be overrun.
10. Be3f4 Ne7g6
Black has now amassed four attackers on the advanced e5 pawn, but it has only three defenders. Therefore, it falls.
11. Bf4g3 fxe5
This is a critical position; Black is attempting to wrest the initiative. White must respond aggressively if he is to hang onto the initiative.
I thought 12. c2-c4 was in order here. I would have replied ... B-d6; and if 13. c4-c5 then ... Nxc5?!, which would have given Black three pawns (incl. a connected passer) for the piece.
12... Nd7xe5 13. Nf3xe5
13. Nd4 was worth considering here.
13... Ng6xe5 14. Kg1h1
White wants to play the N to f3 but without a check.