I know that there is a very similar post to this one(Failed to locate the winutils binary in the hadoop binary path), however, I have tried every step that was suggested and
I too faced this issue when trying to launch spark-shell from my Windows laptop. I solved this and it worked for me, hope it would help. It's a very small mistake I made - I saved the winutils executable as "winutils.exe" instead of just winutils.
So when the variable gets resolved it's been resolving to winutils.exe.exe which is nowhere in the Hadoop binaries. I removed that ".exe" and triggered the shell, it worked. I suggest you to have a look at the name it is been saved.