Thanks for reaching out! The error occurs because Visual Studio is searching for the Windows SDK 10.0.20348.0, but that specific SDK is not fully installed or is partially corrupted on your system. Even though the folders exist, the build tools are not correctly registered.
Here are some steps you can follow
1.Install the exact SDK version 10.0.20348.0, Visual Studio 2022 does not install this SDK by default so install it manually.
2.Set your project to use an installed SDK. After installation of project right-click the project and Select Properties, open General settings and change Windows SDK Version to 10.0.20348.0.
3.Reset Visual Studio SDK paths. If the SDK was installed but not detected then close Visual Studio and delete this folder
%USERPROFILE%\AppData\Local\Microsoft\MSBuild\SdkResolverCache
Re-open Visual Studio and rebuild.
4.Verify SDK path environment variable. Run the following in Developer Command Prompt where windows.h. If it does not return the path to C:\Program Files (x86)\Windows Kits\10\Include\10.0.20348.0, then the SDK is incomplete. Reinstall it from Visual Studio Installer.