IIRC some of the higher-level DLLs can be compiled for Windows (which is done sometimes for testing, or by ReactOS to ship an actual Windows clone), but the cor

IIRC some of the higher-level DLLs can be compiled for Windows (which is done sometimes for testing, or by ReactOS to ship an actual Windows clone), but the core ones like kernel32, ntdll, user32, and gdi are too tied into the POSIX/NT abstractions.